Employee Benefits and Expenses: Compliance and Tax Planning 2019-20
ISBN13: 9781912386147
Published: April 2019
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print
A thorough, practical guide to the fast-moving area of employee benefits and expenses: cars and vans, loans, vouchers, compensation payments, travel & subsistence, and much more. The book represents very good value for such comprehensive expert coverage (see the full table of contents below).
This clearly presented work, written for finance directors, tax advisers and payroll departments, will earn its keep throughout the year. Readers are helped to plan the provision of employee benefits with a full understanding of the appropriate tax rules, reducing the the risks of penalties and unintended tax liabilities.
Contents of this 2019-20 edition include:
- Everything from the previous editions, updated as necessary to reflect the changing tax rules.
- Optional remuneration arrangements, and changes to salary sacrifice.
- “Simplified” rules for payments in lieu of notice (PILONs).
- When is a van a car? (Coca Cola decision).
- Apprenticeship levy: who, what and when (and how to spend it).
- Company cars: changing regime reflecting push from diesel to electric.
- Case law developments, including the Rangers FC decision.