This is a comprehensive guide to the tax treatment of executive reward packages, from recruitment to termination. Includes a comprehensive glossary of terms, checklists and flowcharts.
The sixth edition contains analysis of: the following changes:
- Taxation of pensions contributions, cap on tax relief for contributions, additional rate relief restriction, alignment of pension input periods, reduction in lifetime allowance, freedom to draw down lump sums
- Termination payments Significant proposed changes in treatment
- Employee Benefit Trusts: Important case law developments (Murray Group Holdings)
- Employee Shareholder Shares: Changes to the relief and proposal to end agreements
- Employee Share Plans: Streamlining and Self-certification
- Benefits in kind: Removal of ‘lower-paid employee’ status
Includes complete work on CD-ROM (with cross-references and website resources hyperlinked) with the printed book.
The Taxation of Small Businesses 2017-18 is a practical guide to all aspects of direct taxation of small businesses in one volume. It is ideal for sole practitioners and small partnerships, but will be a handy reference guide for all tax advisers. The book aims to give a clear explanation of the relevant legislation and practical advice on ways of minimising clients’ tax liabilities and warning against common pitfalls.
The tenth edition has been updated to incorporate changes as a result of the Finance Act 2017.
- AvailablePaperback9781910151600480 pages£89.95 Add to basket
State, Power and Tax Policy
This book is about two things: tax and power.
This book explores the complex dynamics of the debates which inform tax policy, the interaction between tax and power and how power relations between various groups in society and between individuals and the state are manifested through tax system. This helps to explain why the rules, procedures and practices are all formulated to suit their interests of the most powerful groups in society.
- AvailablePaperback9781910151440238 pages£29.95 Add to basket
- AvailablePDF9781910151457238 pages£29.95
Environmental policies at both national and global levels have never been more important, and environmental taxes are a key part of any such policy, influencing business decisions and strategies. The Environmental Tax Handbook, written by the UK’s leading adviser on Environmental Taxation, is a comprehensive and informative guide to the UK's established environmental taxes such as the Climate Change Levy, Landfill Tax, Aggregates Levy and Air Passenger Duty. It also covers the significant changes to taxing carbon in recent years including the introduction of the carbon price floor and the carbon reduction commitment, as well as the EU emissions trading scheme. The book explains, in clear and concise terms, the operation of each of these taxes, so that those called on to account for (or advise on) them will have a clear understanding of their compliance requirements and how these will affect their business. It also deals with some of the more complex and challenging aspects such as how landfill tax applies to certain materials.
- ForthcomingPaperback9781907444029248 pages£85.00 Add to basket
- Currently not availablePDF9781907444982248 pages£85.00