Taxation of Employments

ISBN-13: 9781847667793 / Angielski / Miękka / 2012 / 852 str.

Robert W. Maas

Opis

Ideal as a day-to-day manual and as a source of detailed expert knowledge, this fifteenth edition of Taxation of Employments is the essential guide to the UK tax implications of the payment of emoluments and company benefits. It covers each and every aspect of employment taxation, from the basic rules for employment income to the use of renumeration packages and incentive schemes. Quick and easy to use, the book contains numerous worked examples, up-to-date tables of benefits, allowances and rates, and it is fully cross-referenced to the UK's latest HMRC tax publications. This key title covers: the basic rules * 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 * national Insurance * VAT.

Spis treści

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 Approved 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.