2

14A.4 Examples of General Principles

 

 14A.4.1 General

 

14A.4.2 Reimbursements

 

14A.4.3 Gifts: Sporting Achievements

 

   14A.4.3.1 Taxable Gifts

 

   14A.4.3.2 Tests

 

   14A.4.3.3 Clergy Cases

 

   14A.4.3.4 Sporting Achievements—Bonus or Appreciation?

 

 14A.4.4 Compensation for Surrender of Advantage

 

   14A.4.4.1 Starting the Job—Golden Hellos

 

   14A.4.4.2 Loss of Amateur Status—Rugby League

 

   14A.4.4.3 Reality and the Sunday Organist

 

   14A.4.4.4 Payment as Part of Employer–Employee Relationship

 

   14A.4.4.5 Payment for Giving Up Right Already Lost

14A.4.5 Restrictive Undertakings

 

   14A.4.5.1 Payment in Respect of the Undertaking

 

   14A.4.5.2 Taxation

 

   14A.4.5.3 Deductibility

14A.5 Termination of Contracts: Compensation Payments

 

 14A.5.1 Rules

 

   14A.5.1.1 Statutory Exclusions from Section 62

 

   14A.5.1.2 Statutory Exclusion from Section 62: Councelling and Other Outplacement and Retaining Benefits

 

 14A.5.2 Case-Law on Compensation Claims by Employees Against Employers

 

 14A.5.3 Compensation for Modifying Contracts of Employment—Hunter v Dewhurst

 

 14A.5.4 The Special Regime for Payments Outside Section 62

 

   14A.5.4.1 Benefits

 

   14A.5.4.2 Scope

 

   14A.5.4.3 Timing
    14A.5.4.4 Exclusions
    14A.5.4.5 §30,000 Threshold

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