Publisher's Synopsis
This work provides commentary with worked examples on every aspect of the taxation of employments from the basic rules of schedule E to the use of remuneration packages and incentive schemes. This edition contains new coverage of: new self-assessment provisions to date; PAYE treatment of payments by intermediaries; emoluments for apprenticeship schemes at universities and colleges; commission paid to agents by entertainers; car and fuel benefit changes; relocation expenses; loans to employees; and treatment of redundancy payments.
