Taxation of Employments

The new edition of this popular title is a time-saving guide to the tax implications of the payment of emoluments and company benefits. It has been written by a specialist practitioner with the needs of advisers and employers in mind. The book is designed for easy reference and contains worked examples throughout, up-to-date tables of benefits, allowances and rates, cross-references to HMRC tax publications, including the Inland Revenue Bulletin and relevant Hansard quotations and Special Commissioners' decisions.