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Vol 25 No 2 Feb/March 2020

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Employee Benefits and Expenses: Compliance and Tax Planning 2019-20

ISBN13: 9781912386147
Previous Edition ISBN: 9781912386017
Published: April 2019
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £120.00

Despatched in 2 to 4 days.

A thorough, practical guide to the fast-moving area of employee benefits and expenses: cars and vans, loans, vouchers, compensation payments, travel & subsistence, and much more. The book represents very good value for such comprehensive expert coverage (see the full table of contents below).

This clearly presented work, written for finance directors, tax advisers and payroll departments, will earn its keep throughout the year. Readers are helped to plan the provision of employee benefits with a full understanding of the appropriate tax rules, reducing the the risks of penalties and unintended tax liabilities.

Contents of this 2019-20 edition include:

  • Everything from the previous editions, updated as necessary to reflect the changing tax rules.
  • Optional remuneration arrangements, and changes to salary sacrifice.
  • “Simplified” rules for payments in lieu of notice (PILONs).
  • When is a van a car? (Coca Cola decision).
  • Apprenticeship levy: who, what and when (and how to spend it).
  • Company cars: changing regime reflecting push from diesel to electric.
  • Case law developments, including the Rangers FC decision.

1. Principles
2. Taxation of employments
3. Taxation of benefits in kind
4. Employee expenses
5. National Insurance
6. Reporting benefits to HMRC
7. A-Z of benefits and expenses
8. Company cars
9. Company vans
10. Living accommodation
11. Employment-related loans
12. Compensation and termination payments
13. Travel and subsistence
14. Vouchers and credit tokens
15. PAYE compliance reviews
16. Penalties
Appendix 1 – Tax data – PAYE
Appendix 2 – Tax data – company cars
Appendix 3 – Tax data – company vans
Appendix 4 – Tax data – official rate of interest
Appendix 5 – Tax data – childcare
Appendix 6 – Tax data – national minimum wage / living wage
Appendix 7 – Tax data – travel and subsistence
Appendix 8 – Tax data – miscellaneous
Appendix 9 – Tax data – flat rate expenses
Appendix 10 – HMRC manuals
Appendix 11 – NIC treatment of common benefits
Table of primary legislation
Table of statutory instruments
Index of cases

Series: Claritax Books

Tax Appeals: Law and Practice at the FTT 4th ed ISBN 9781908545879
Published June 2019
Claritax Books
Pension Tax Guide 2019-20 ISBN 9781912386185
Published June 2019
Claritax Books
Capital Allowances: 2019-20 ISBN 9781912386192
Published May 2019
Claritax Books
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
Stamp Duty Land Tax: A Practical Guide 6th ed ISBN 9781912386178
Published March 2019
Claritax Books
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Capital Allowances: 2018-19 ISBN 9781912386055
Published July 2018
Claritax Books
Out of print
VAT Registration Handbook: Unravelling the Complexities 2nd ed ISBN 9781912386000
Published February 2018
Claritax Books
Furnished Holiday Lettings: A Tax Guide 3rd ed ISBN 9781908545732
Published June 2017
Claritax Books
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
Tax Chamber Hearings: A User's Guide 3rd ed ISBN 9781908545527
Published April 2014
Claritax Books
Out of print
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print