The Employment Practitioner's Guide to Taxation (previous edition: Taxation for Employment Specialists) is aimed specifically at the employment practitioner, answering key everyday issues that arise in the context of employment law.
It deals with the complex field of tax on employment earnings; addressing the many tax issues that face the employment practitioner in areas such as: unfair and wrongful dismissal; redundancy; sex discrimination; damages awards; termination; and, various payments.
This work will assist employment law barristers and solicitors by setting out the relevant legal principles followed by concise summaries, providing tips and traps for the reader to have in mind, and by including worked examples and precedents.
It sets out the legal principles clearly and logically with numbered paragraphs, followed by either a summary of the key principles, or an at a glance table.
Chapter 1 Introduction
Chapter 2 General Principles
Chapter 3 Sources of Tax Law
Chapter 4 Introduction to Income Tax
Chapter 5 The PAYE System
Chapter 6 National Insurance Contributions
Chapter 7 Challenging HMRC Decisions
Chapter 8 Benefits in Kind
Chapter 9 Taxation of Shares and Share Options
Chapter 10 Termination and Variation Payments
Chapter 11 Taxation of Damages Awards
Chapter 12 Expatriate Taxation
Chapter 13 Taxation of Pension Provision
Previous print edition ISBN: 9781847663092