The issues of payment of a tax liability is a matter which often arises during the course of negotiations. Tax consequences in settlements may arise in employment law, commercial law, civil law and probate cases, inter alia. This one hour lectures uncovers some issues which may arise during such cases and sets out a road map for dealing with same.
The lecture covers a number of topics, including:
- The governing idea: substance over labels
- ICE-VD checklist (Income • Capital • Exemptions • VAT • Deductibility)
- Personal injury & reputation
- Employment settlements: s123, s201, s192A in practice
- Commercial & civil: income v capital; CGT mechanics
- Gourley Principle (net v gross)
- VAT tripwires (releases, non-competes)
- Deductibility for the payer
- Drafting checklist & ready-to-say scripts
Teaching method:
Lecture, PowerPoint;
Duration & pricing:
- Net-Duration: 1 hour
To book this lecture please refer to: 2026 Legal CPD programme
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