Taxation of Employments

Informationen zum Autor Robert W Maas FCA FTII FIIT TEP is a tax consultant at CBW Tax. Vorwort Taxation of Employments 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 the Finance Act 2016, it is ideal as a day-to-day manual and as a source of detailed expert knowledge. Zusammenfassung 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 scenariosExploring 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 regimeThe abolition of dispensationsPAYE on benefits in kindChanges to employment intermediariesNumerous changes to the pensions regime.The following areas are also subject to changes proposed in the 2016 Finance Act:Income from sporting testimonialsFurther pension changesTrivial benefits in kindEmployment intermediaries: travel and subsistenceEmployee share schemes simplificationDisguised remuneration schemesThe reform of taxation of non-doms An aide to your practiceQuick 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. Inhaltsverzeichnis Chapter 1: IntroductionChapter 2: The basic rulesChapter 3: The meaning of ‘earnings’Chapter 4: Employed or self-employedChapter 5: ExpensesChapter 6: Benefits in kindChapter 7: Benefits in relation to cars and vansChapter 8: Benefits in relation to accommodationChapter 9: Other benefitsChapter 10: Pension provisionChapter 11: Termination payments and signing-on feesChapter 12: Foreign nationals working in the UKChapter 13: Working overseasChapter 14: Employee shareholdingsChapter 15: Share incentive plansChapter 16: Tax-advantaged share option and EMI schemesChapter 17: Pay as you earn (PAYE)Chapter 18: Provision of services through an intermediary or managed service companyChapter 19: MiscellaneousChapter 20: National insuranceChapter 21: VAT ...

About the author

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.

Product details

• Authors: Robert Maas, Robert W. Maas
• Publisher: Bloomsbury
• Languages: English
• Product format: Paperback / Softback
• Released: 30.11.2016
• EAN: 9781784517052
• ISBN: 978-1-78451-705-2
• No. of pages: 856
• Subject: Social sciences, law, business > Law > Taxes