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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Taxation of Employments 17th ed

ISBN13: 9781784517052
Previous Edition ISBN: 9781780436814
To be Published: November 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £150.00

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 scenarios

Exploring 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 regime
  • The abolition of dispensations
  • PAYE on benefits in kind
  • Changes to employment intermediaries
  • Numerous changes to the pensions regime.
The following areas are also subject to changes proposed in the 2016 Finance Act:

  • Income from sporting testimonials
  • Further pension changes
  • Trivial benefits in kind
  • Employment intermediaries: travel and subsistence
  • Employee share schemes simplification
  • Disguised remuneration schemes
  • The reform of taxation of non-doms
An aide to your practice

Quick 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.

Chapter 1: Introduction
Chapter 2: The basic rules
Chapter 3: The meaning of 'earnings'
Chapter 4: Employed or self-employed
Chapter 5: Expenses
Chapter 6: Benefits in kind
Chapter 7: Benefits in relation to cars and vans
Chapter 8: Benefits in relation to accommodation
Chapter 9: Other benefits
Chapter 10: Pension provision
Chapter 11: Termination payments and signing-on fees
Chapter 12: Foreign nationals working in the UK
Chapter 13: Working overseas
Chapter 14: Employee shareholdings
Chapter 15: Share incentive plans
Chapter 16: Tax-advantaged share option and EMI schemes
Chapter 17: Pay as you earn (PAYE)
Chapter 18: Provision of services through an intermediary or managed service company
Chapter 19: Miscellaneous
Chapter 20: National insurance
Chapter 21: VAT