Articles by Alexandra Bonner

HMRC clamps down on termination payments

Can termination payments of up to £30,000 still be paid tax free after 6 April 2018? Yes, provided however that no part of the termination payment represents unworked notice. Old Position Prior to 6 April 2018 if there was a contractual right to pay in lieu of notice in an employment contract (commonly referred to […]

Is a non compete restriction worth the piece of paper it is written on?

This question is often raised by both employers and employees when looking at post termination restrictions at the beginning of the relationship. It is well established that provisions that seek to restrict an employee’s activities following the termination of their employment are in restraint of trade and therefore unenforceable UNLESS they go no further than […]