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Taxation of Pay in Lieu of Notice
01 May 2018 Michael Edwards,
Members will be aware that the taxation of termination payments changed effective 6 April, 2018. In particular, there is now a requirement to tax pay in lieu of notice (“PILON”) in full regardless of contractual entitlement to it. It is most important, therefore, to know when the notice period began. A recent Supreme Court judgment confirms that notice does not begin running until the letter or other communication serving notice is read or accessed by the recipient. An informative article about the case and its implications has been produced by a law firm Pinsent Masons and may be accessed here.
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01 May 2018 
Michael Edwards,
