Daisy Cutler received her law degree from BPP Law School in 2016. She is not yet admitted to practice law and is supervised by principals of the firm.

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The draft UK Finance Bill 2017 (the “Bill”) proposes some significant changes to the tax treatment of a payment in lieu of notice (“PILON”) for employees.  Where a UK employer exercises a contractual right to make a PILON, the payment is fully taxable and subject to national insurance contributions (“NICs”) as income, in the same