Termination payments to Spurs players not subject to national insurance, Tribunal confirms – OUT-LAW.com

‘Payments to two footballers for early termination of fixed term contracts were taxable as termination payments and not as general earnings, even though the contracts envisaged early termination by mutual consent, the UK’s Upper Tribunal has decided, upholding an early First-Tier tribunal decision.’

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OUT-LAW.com, 4th December 2017

Source: www.out-law.com