Tolley's Taxation of Employments

Robert W. Maas (Autor)

Buch | Softcover

2000 | 7th Revised edition
Tolley Publishing (Verlag)
978-0-7545-0708-6 (ISBN)

Infos

A practical work on the taxation of employments. It discusses the tax implications of the payment of emoluments and company benefits, and has been written by a specialist practitioner with the needs of practitioners and employers in mind. There are worked examples throughout.

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A practical work on the taxation of employments. It discusses the tax implications of the payment of emoluments and company benefits, and has been written by a specialist practitioner with the needs of practitioners and employers in mind. The book itself is designed for easy reference, with a detailed, paragraph-by-paragraph contents list, a comprehensive index, a list of statutory instruments and tables of cases and statutes. It also includes worked examples throughout, tables of benefits, allowances and rates, cross-references to tax publications, including the Inland Revenue Bulletin, relevant Hansard quotations and Special Commissioner's decisions.

Inhalt

The basic rules; the meaning of emoluments; employed or self-employed; expenses; benefits in kind; benefits in relation to cars and vans; benefits in relation to accommodation; other benefits; pensions provision; termination payments and signing-on fees; foreign nationals working in the UK; working overseas; employee shareholdings; approved share option and profit share schemes; employee share ownership trusts; profit-related pay; miscellaneous; National Insurance; VAT.

Produkt-Details

• Zusatzinfo: tables, index
• Verlagsort: London
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Arbeits- / Sozialrecht ► Arbeitsrecht
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-10: 0-7545-0708-4 / 0754507084
• ISBN-13: 978-0-7545-0708-6 / 9780754507086
• Zustand: Neuware