Taxation of Employments

ISBN-13: 9781784517052 / Angielski / Miękka / 2016 / 856 str.

Robert Maas

Spis treści

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