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Taxation of Employments

Robert W. Maas

$300

Paperback

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English
Bloomsbury Professional
19 November 2014
Taxation of Employments, 16th 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. Two years of significant change This updated 16th edition takes into account the major changes resulting from Finance Acts 2013 and 2014 to provide coverage of:
* Tax Advantaged Employee Share Schemes (simplification of rules surrounding SIPs, SAYE and CSOP)
* Employee shareholder shares (new employment status and tax reliefs)
* The impact of the Statutory Residence Test on the taxation of employments
* The amended rules for EMI options
* Agency workers' disguised remuneration
* The recasting of employee share scheme rules (changes to the operational terms of approved SAYE and SIP schemes)
* Recent case law: Reed Employment plc v HMRC; ITV Services Ltd v HMRC; Apollo Fuels Ltd v HMRC; Morton v HMRC 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. Previous print edition ISBN: 9781847667793

By:  
Imprint:   Bloomsbury Professional
Country of Publication:   United Kingdom
Edition:   16th Revised edition
Dimensions:   Height: 234mm,  Width: 156mm, 
Weight:   1.203kg
ISBN:   9781780436814
ISBN 10:   1780436815
Pages:   796
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Paperback
Publisher's Status:   Active
Contents: 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

Robert W Maas FCA FTII FIIT TEP is a tax consultant at CBW Tax. He is one the UK's leading experts on the taxation of employments, and is an experienced tax writer and speaker. Robert was awarded the Lifetime Achievement award at the Taxation Awards 2013.

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