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OverviewTaxation 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. Full Product DetailsAuthor: Robert MaasPublisher: Bloomsbury Publishing PLC Imprint: Bloomsbury Professional Edition: 17th Revised edition Weight: 0.367kg ISBN: 9781784517052ISBN 10: 1784517054 Pages: 856 Publication Date: 25 November 2016 Audience: Professional and scholarly , Professional & Vocational Format: Paperback Publisher's Status: Active Availability: In stock  We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately. Table of Contents1 Introduction 2 The Basic Rules 3 The Meaning of 'Earnings' 4 Employed or Self-employed 5 Expenses 6 Benefits in Kind 7 Benefits in Relation to Cars and Vans 8 Benefits in Relation to Accommodation 9 Other Benefits 10 Pension Provision 11 Termination Payments and Signing-on Fees 12 Foreign Nationals Working in the UK 13 Working Overseas 14 Employee Shareholdings 15 Share Incentive Plans 16 Tax-Advantaged Share Option and EMI Schemes 17 Pay As You Earn (PAYE) 18 Provision of Services through an Intermediary or Managed Service Company 19 Miscellaneous 20 National Insurance 21 VATReviewsAuthor InformationRobert W Maas FCA FTII FIIT TEP is a tax consultant at CBW Tax. Tab Content 6Author Website:Countries AvailableAll regions |
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