Read more
List of 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
Index
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.
Summary
In this well-established guide, Robert Maas uses his expertise to provide clearly laid-out commentary on the scope of the taxation of income from employments and pensions. This also includes the distinction between employment and self-employment, the means for identifying deemed employment income and the rules around expenses and benefits.
Taxation of Employments, 18th Edition takes into account the two 2017 Finance Acts, as well as Finance Act 2018. Among the key areas to change are the following:
- IR35 rules for those in the public sector
- Optional remuneration arrangements
- Overseas pensions
- Tax and NIC treatment of termination payments
- Disguised remuneration rules as part of the Government’s commitment to further tackling tax avoidance
In addition, the text is updated by analysis of several important new cases as follows:
- Smith & Williamson Corporate Services [2017] UKFTT 0495 (TC)
- Murray Group Holdings [2017] UKSC 45
- Shah v Insafe International [2016] EWHC 1036 (Ch)
- Bayliss [2016] UKFTT 608 (TC)
- M Najib & Sons [2017] UKFTT 147 (TC)
- D-Media Communications [2016] UKFTT 430 (TC)
Foreword
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.
