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Tolley's Employment Tax Planning 2012-2013

Tolley's Employment Tax Planning 2012-2013

Author: Amanda Sullivan; Graham Farquhar
Publisher: LexisNexis U.K.
ISBN: 9780754544050
Published In: August 2012
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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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

1. Employments: general;
2. Assessable earnings for income tax and NIC;
3. Assessment of cash and non-cash earnings;
4. Cash earnings;
5. Expenses payments;
6. Employee benefits: short-term;
7. Employee benefits: long-term;
8. Special employments;
9. Employee Self-Assessment Compliance;
10. Employer PAYE and National Insurance Contributions Compliance;
11. Employer Compliance Reviews;
11A. Specimen letter of offer for completion by a company employer in England, Scotland, Wales and Northern Ireland (lump-sum payment);