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Informationen zum Autor 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. Klappentext Taxation of Employments, 16th edition explains the UK tax issues that relate specifically to employers and their staff. It deals not only with those working in the UK but also the special rules that apply to those who work overseas whilst remaining resident in the UK. It covers each and every aspect of the taxation of emoluments and company benefits, from the basic rules for employment income, to the use of remuneration packages and incentive schemes. Updated to the latest legislation and tax law including Finance Acts 2013 and 2014, it is ideal as a day-to-day manual and as a source of detailed expert knowledge.Contents: Chapter 1: Introduction Chapter 2: The basic rules Chapter 3: The meaning of 'earnings' Chapter 4: Employed or self-employed Chapter 5: Expenses Chapter 6: Benefits in kind Chapter 7: Benefits in relation to cars and vans Chapter 8: Benefits in relation to accommodation Chapter 9: Other benefits Chapter 10: Pension provision Chapter 11: Termination payments and signing-on fees Chapter 12: Foreign nationals working in the UK Chapter 13: Working overseas Chapter 14: Employee shareholdings Chapter 15: Share incentive plans Chapter 16: Approved share option and EMI schemes Chapter 17: Pay as you earn (PAYE) Chapter 18: Provision of services through an intermediary or managed service company Chapter 19: Miscellaneous Chapter 20: National insurance Chapter 21: VAT Previous print edition ISBN: 9781847667793
