Taxation of Employments

Robert Maas (Autor)

Buch | Softcover

856 Seiten

2016 | 17th Revised edition
Bloomsbury Professional (Verlag)
9781784517052 (ISBN)

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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.

Robert W Maas FCA FTII FIIT TEP is a tax consultant at CBW Tax.

1 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 VAT

Erscheinungsdatum	01.12.2016
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
ISBN-13	9781784517052 / 9781784517052
Zustand	Neuware