Taxation of Employments, 14th edition is the essential guide to the tax implications of the payment of emoluments and company benefits. Quick and easy to use, it contains numerous worked examples, up-to-date tables of benefits, allowances and rates, and is fully cross-referenced to the latest HMRC tax publications. This key title covers: - The basic rules - Meaning of earnings - Employed or self-employed - Expenses - Benefits in kind - Benefits in relation to cars and vans - Benefits in relation to accommodation - Other benefits - Pension provision - Termination payments and signing-on fees - Foreign nationals working in the UK - Working overseas - Employee shareholdings - Share incentive plans - Approved share option and EMI schemes - National Insurance - VAT
The author Robert W Maas FCA FTII FIIT TEP is one the UK's leading experts on the taxation of employments, and is an experienced tax writer and speaker. He supplies the answers to your tax planning questions and ensures both you and your clients are receiving the best possible tax advice.