Earnings

Employees

Full and final settlement clauses

Generally

PAYE

Payments after cessation of employment

Payments in consideration of entering

Repayment clauses

Generally

National Insurance contributions

Director's termination of employment

Share purchase agreements

Option agreement in releasing, expenditure incurred after

Practice buy out scheme

Revenue expenditure

Termination payments

Income tax

National Insurance contributions

Trading expenditure, deductions

Trading receipts