Tolley's Employment Tax Planning 2012-2013

This new addition to the Tax Planning series is a comprehensive source for all information on taxation and social security aspects of employment; from the design of a remuneration package to international assignments and residence and domicile.

Employment Tax Planning provides detailed commentary and explanations of the law, worked examples, checklists, quick reference tax and NIC tables.

Employment Tax Planning is an essential read for all tax practitioners providing practical advice on employment taxation.

The second edition of this title is fully updated to take account of some important new developments in Employment taxation including:

• Complete guidance on how to understand and give advice on the new Disguised Remuneration rules coming into force
• New information and guidance on the new residence rules which will be coming into force in 2013
• Commentary on the Finance Act 2012 legislation
• New tax cases on earnings for NIC purposes
• Further information on Employee Benefit Trusts
• HMRC guidance on employer-provided childcare
• Pensions auto-enrolment guidance
• Guidance on qualifying overseas pensions schemes
• New cases on liabilities for unpaid PAYE
• Additional commentary on TIOPA 2010 rules
• Guidance on the application for double tax treaties
• Conditions for treaty exemption of earnings
• PAYE changes from 6th April 2012