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Taxation of Employments
ISBN
9781784517069
Uitgever
Bloomsbury Publishing
Verschenen
10-12-2016
Taal
Engels
Bladzijden
800 pp.
Bindwijze
ebook EPUB
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Taxation of Employments ebook: EPUB met Adobe-DRM

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.
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