Continuing our series of basic informative articles Nigel Doran partner in the corporate tax group at Macfarlanes considers the decision in SCA Packaging Ltd on the taxation of PILONs on redundancy
The purpose of this article is (i) to update my Back to Basics article on payments in lieu of notice (PILONs) in The Tax Journal Issue 533 31 January 2000 and (ii) to update my article on the Special Commissioner's decision in SCA Packaging Ltd v HMRC in The Tax Journal Issue 845 10 July 2006 as the appeal has recently been decided (in a somewhat alarming manner) in the High Court ([2007] EWHC 270).
General Principles
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Continuing our series of basic informative articles Nigel Doran partner in the corporate tax group at Macfarlanes considers the decision in SCA Packaging Ltd on the taxation of PILONs on redundancy
The purpose of this article is (i) to update my Back to Basics article on payments in lieu of notice (PILONs) in The Tax Journal Issue 533 31 January 2000 and (ii) to update my article on the Special Commissioner's decision in SCA Packaging Ltd v HMRC in The Tax Journal Issue 845 10 July 2006 as the appeal has recently been decided (in a somewhat alarming manner) in the High Court ([2007] EWHC 270).
General Principles
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
