Home >
Taxation >
Taxation of Employments 17th Edition

Taxation of Employments 17th Edition

Author: Robert Maas
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781784517052

Previous Edition ISBN: 9781780436814
Published In: November 2016
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Download Order Form

Add to Wishlist
| Add to Compare

Description
Contents

Details

Taxation of Employments, 17th Edition explains the UK tax issues that relate specifically to employers and their staff, as well as the special rules that apply to those who work overseas while remaining resident in the UK.

Advice for all scenarios:-

Exploring each and every aspect of employment taxation from the basic rules for employment income, through to the use of remuneration packages and incentive schemes, this book combines the practical tips needed on a day-to-day basis with the detailed advice required when researching specialist topics.

Since the previous edition which published in 2014, there have been many legislative changes brought about by the Finance Act 2015 and the Finance (No. 2) Act 2015, such as:

Changes to the company cars regime
The abolition of dispensations
PAYE on benefits in kind
Changes to employment intermediaries
Numerous changes to the pensions regime.

The following areas are also subject to changes proposed in the 2016 Finance Act:

Income from sporting testimonials
Further pension changes
Trivial benefits in kind
Employment intermediaries: travel and subsistence
Employee share schemes simplification
Disguised remuneration schemes
The reform of taxation of non-doms

An aide to your practice

Quick and easy to use, Taxation of Employments contains numerous worked examples which simplify complex concepts, demonstrating how the legislation plays out in real life situations. It also includes up-to-date tables of benefits, allowances and rates and cross references to HMRC publications throughout.

Who should buy this book?

Tax practitioners, accountants, solicitors, company secretaries and payroll managers will all find the expert guidance contained within this handbook of considerable value.

Chapter 1: Introduction

Chapter 2: The basic rules

Chapter 3: The meaning of 'earnings'

Chapter 4: Employed or self-employed

Chapter 5: Expenses

Chapter 6: Benefits in kind

Chapter 7: Benefits in relation to cars and vans

Chapter 8: Benefits in relation to accommodation

Chapter 9: Other benefits

Chapter 10: Pension provision

Chapter 11: Termination payments and signing-on fees

Chapter 12: Foreign nationals working in the UK