Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
Price: £275.00

Lord Denning: Life, Law and Legacy



  


Welcome to Wildys

Watch


NEW EDITION Pre-order Mortgage Receivership: Law and Practice



 Stephanie Tozer, Cecily Crampin, Tricia Hemans
Practical guidance to relevant law & procedure


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Easter Closing

We will be closed between Friday 29th March and Monday 1st April for the Easter Bank Holidays, reopening at 8.30am on Tuesday 2nd April. Any orders received during this period will be processed with when we re-open.

Hide this message

Taxation of Employments 18th ed


ISBN13: 9781526507433
Previous Edition ISBN: 9781784517052
Published: August 2018
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



Robert Maas is one of the UK's acknowledged experts in the taxation of the various forms of the employment and in this well established guide he brings that expertise 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 are also covered. The book also 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 is bought up-to date with the two Finance Acts published in 2017 as well as FA 2018. Among the key areas of law to change are the following: -

  • Changes to the IR35 rules for those in the public sector: Responsibility for operating the current intermediaries' rules moves from an individual worker's intermediary (typically a personal service company (PSC)) to any public sector, agency or third party paying that intermediary. In addition, the 5% allowance currently available to those who apply the IR35 rules to reflect the costs of administering the rules will be removed for those who work in the public sector.
  • Optional remuneration arrangements: The tax treatment changes where a benefit-in-kind (BIK) is provided through 'optional remuneration arrangements' (OpRA) (for example salary sacrifice and flexible benefit arrangements) so that, with effect from 6 April 2017, the BIK is chargeable to income tax and Class 1A employer NICs (but not Class 1 NICs), even if the BIK is normally exempt from tax and NICs, at the greater of the amount of salary given up in exchange for the BIK and the cash equivalent of the BIK
  • Overseas pensions: a closer alignment of the UK tax treatment of payments out of 'foreign pension schemes' with the UK's domestic tax regime and pension schemes used for those employed abroad
  • The conditions that a pension scheme has to meet to be a qualifying overseas pension scheme (QOPS) or a qualifying recognised overseas pension scheme (QROPS) are also being updated
  • Changes to the tax and NIC treatment of termination payments
  • Changes to the disguised remuneration rules as part of the Governments commitment to further tackling tax avoidance

Subjects:
Taxation
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