Taxation of Employments

ISBN-13: 9781780436814 / Angielski / Miękka / 2014 / 796 str.

Robert W. Maas

Opis

This 16th edition explains the UK tax issues that relate specifically to employers and their staff. It deals not only with those working in the UK, but also the special rules that apply to those who work overseas while remaining resident in the UK. The book covers each and every aspect of the taxation of emoluments and company benefits, from the basic rules for employment income, to the use of remuneration packages and incentive schemes. Updated to the latest UK legislation and tax law, including the Finance Acts 2013 and 2014, the book is ideal as a day-to-day manual and as a source of detailed expert knowledge. Contents include: the basic rules * the meaning of 'earnings' * employed or self-employed * expenses * benefits in kind * benefits in relation to cars and vans * benefits in relation to accommodation * other benefits * pension provision * termination payments and signing-on fees * foreign nationals working in the UK * working overseas * employee shareholdings * share incentive plans * approved share option and EMI schemes * pay as you earn (PAYE) * provision of services through an intermediary or managed service company * miscellaneous * national insurance * VAT.

Spis treści

Contents: 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