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Taxation of Employments

Author: Robert Maas

ISBN: 9781526507433

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Edition: 18th

Publisher: Bloomsbury Professional

Law As Stated At: 31 March 2018

Taxation of Employments

Taxation of Employments

In this well-established guide, Robert Maas uses his expertise to provide clearly laid-out commentary on the scope of the taxation of income from employments and pensions. This also includes the distinction between employment and self-employment, the means for identifying deemed employment income and the rules around expenses and benefits.

Taxation of Employments, 18th Edition takes into account the two 2017 Finance Acts, as well as Finance Act 2018. Among the key areas to change are the following:

- IR35 rules for those in the public sector

- Optional remuneration arrangements

- Overseas pensions

- Tax and NIC treatment of termination payments

- Disguised remuneration rules as part of the Government's commitment to further tackling tax avoidance

In addition, the text is updated by analysis of several important new cases as follows:

- Smith & Williamson Corporate Services [2017] UKFTT 0495 (TC)

- Murray Group Holdings [2017] UKSC 45

- Shah v Insafe International [2016] EWHC 1036 (Ch)

- Bayliss [2016] UKFTT 608 (TC)

- M Najib & Sons [2017] UKFTT 147 (TC)

- D-Media Communications [2016] UKFTT 430 (TC)