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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: -