Robert Maas is one of the UK’s acknowledged experts in the taxation of the various forms of employment. In this well established guide he brings that expertise to bear by providing clearly laid out commentary on the scope of the taxation of income from employments and pensions, the distinction between employment and self-employment, the means for identifying deemed employment income and the rules around expenses and benefits. The remainder of the book deals with an extensive range of ancillary matters, including termination payments, pensions, residence and domicile rules, employee incentives, PAYE, and the use of intermediaries.
This new edition includes all key legislation up to and including Finance Act 2018 and includes:
- Changes to IR35 and optional remuneration legislation announced in Finance Act 2017
- Coverage of changes to termination payments and disguised remuneration announced in Finance (No 2) Act 2017
- Commentary on foreign workers living in the UK and UK company employees working abroad
- Coverage of important recent cases including Murray Group Holdings vs HMRC in the Supreme Court
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
Index
A link to purchase the book can be found by clicking here.
