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  UKFTT 0495 (TC)
- Murray Group Holdings  UKSC 45
- Shah v Insafe International  EWHC 1036 (Ch)
- Bayliss  UKFTT 608 (TC)
- M Najib & Sons  UKFTT 147 (TC)
- D-Media Communications  UKFTT 430 (TC)
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.
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