Restrictive covenants
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