Taxation of Employments

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.