Taxation

Employee Benefits and Expenses: Compliance and Tax Planning 2019-20

Edited by Dave Jennings · Ian Goodwin
Claritax Books April 2019

Specifications

ISBN-13
9781912386147
Publisher
Claritax Books
Publication
April 2019
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
Price on request

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Details

A thorough, practical guide to the fast-moving area of employee benefits and expenses: cars and vans, loans, vouchers, compensation payments, travel & subsistence, and much more. The book represents very good value for such comprehensive expert coverage (see the full table of contents below).

This clearly presented work, written for finance directors, tax advisers and payroll departments, will earn its keep throughout the year. Readers are helped to plan the provision of employee benefits with a full understanding of the appropriate tax rules, reducing the the risks of penalties and unintended tax liabilities.

Contents of this 2019-20 edition include:

  • Everything from the previous editions, updated as necessary to reflect the changing tax rules.
  • Optional remuneration arrangements, and changes to salary sacrifice.
  • “Simplified” rules for payments in lieu of notice (PILONs).
  • When is a van a car? (Coca Cola decision).
  • Apprenticeship levy: who, what and when (and how to spend it).
  • Company cars: changing regime reflecting push from diesel to electric.
  • Case law developments, including the Rangers FC decision.

Table of Contents

1. Principles
2. Taxation of employments
3. Taxation of benefits in kind
4. Employee expenses
5. National Insurance
6. Reporting benefits to HMRC
7. A-Z of benefits and expenses
8. Company cars
9. Company vans
10. Living accommodation
11. Employment-related loans
12. Compensation and termination payments
13. Travel and subsistence
14. Vouchers and credit tokens
15. PAYE compliance reviews
16. Penalties
Appendix 1 – Tax data – PAYE
Appendix 2 – Tax data – company cars
Appendix 3 – Tax data – company vans
Appendix 4 – Tax data – official rate of interest
Appendix 5 – Tax data – childcare
Appendix 6 – Tax data – national minimum wage / living wage
Appendix 7 – Tax data – travel and subsistence
Appendix 8 – Tax data – miscellaneous
Appendix 9 – Tax data – flat rate expenses
Appendix 10 – HMRC manuals
Appendix 11 – NIC treatment of common benefits
Table of primary legislation
Table of statutory instruments
Index of cases
Price on request

Need a quote? Place your order now and our team will contact you within one business day with pricing details. Click "Get a Quote" below to start the process.

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  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
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