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Vol 23 No 3 March/April 2018

Book of the Month

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Scamell and Gasztowicz on Land Covenants

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Tolley's Expatriate Tax Planning 2017-18 isbn 9780754553748

Tolley's Expatriate Tax Planning 2016-17

ISBN13: 9780754552628
New Edition ISBN: 9780754553748
Previous Edition ISBN: 9780754550686
Published: September 2016
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print

Tolley's Expatriate Tax Planning covers the taxation of both UK individuals working overseas and foreign nationals working in the UK, however short or permanent the work period.

Combining technical depth with practical planning points and risk avoidance strategies throughout, using this title will help ensure assignment costs are kept to a minimum.

The new edition will incorporate a full revision of content to reflect this year's Finance Act rules affecting expatriates. The title allows practitioners to:

  • Plan international assignments in advance
  • Find solutions and answers to issues that arise in regard to existing employment situations
  • Deal with expatriate employee issues without recourse to third-party specialist advice

Abbreviations and References
Table of Statutes
Table of Statutory Instruments
Table of International and European Legislation
Table of Cases

1. Domicile and Residence in Employment Situations
2. Taxation of General Earnings
3. Tax and NICs on Special Types of Earnings
4. Employee Expense Deductions and Exemptions
5. Pensions
6. Share-Based Incentives
7. Double Taxation
8. Social Security Contributions
9. Special Employments
10. Employer and Employee Compliance
11. Capital Taxes

Appendix 1 – Statutory residence test 2013/14 onwards
Appendix 2 – The ITEPA 2003 sections for earnings
Appendix 3 – Expatriate expense deductions
Appendix 4 – Steps to calculate UK-assessable earnings 2013/14 onwards
Appendix 5A – Remittance basis claim exceptions 2008/09 onwards
Appendix 5B – Remittance basis charge 2012/13 onwards
Appendix 5C – Remittances from mixed funds 2008/09 onwards
Appendix 5D – Remittance basis: nominated income/gains 2012/13 onwards
Appendix 6 – Qualifying mixed earnings accounts 2013/14 onwards
Appendix 7 – IMEs share-based earnings 2015/16 onwards
Appendix 8 – List of UK reciprocal social security agreements
Appendix 9 – 183-day rule in UK tax treaties: credits for foreign state & city, taxes
Appendix 10 – HMRC Expatriate Team
Appendix 11 – List of UK inheritance tax treaty countries