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Tolley's Expatriate Tax Planning 2015-16

Tolley's Expatriate Tax Planning covers the taxation of both UK individuals working overseas and foreign nationals working in the UK, however short or permanent the work period. 

Publisher: LNUK
Print
£161.95
Free delivery for UK
In Stock
Published:
ISBN/ISSN: 9780754550686
Publisher: LNUK

Product description

Why should you buy Tolley's Expatriate Tax Planning


Tolley's Expatriate Tax Planning covers the taxation of both UK individuals working overseas and foreign nationals working in the UK, however short or permanent the work period. Combining technical depth with practical planning points and risk avoidance strategies throughout, using this title will help ensure assignment costs are kept to a minimum. The new edition will incorporate a full revision of content to reflect this year's Finance Act rules affecting expatriates.

The title allows practitioners to:

* Plan international assignments in advance
* Find solutions and answers to issues that arise in regard to existing employment situations
* Deal with expatriate employee issues without recourse to third-party specialist advice

Featured authors

Table of contents

Contents

Contents;
Preface;
Abbreviations and References;
Table of Statutes;
Table of Statutory Instruments;
Table of International and European Legislation;
Table of Cases;
1. Domicile and Residence in Employment Situations;
2. Taxation of General Earnings;
3. Tax and NICs on Special Types of Earnings;
4. Employee Expense Deductions and Exemptions;
5. Pensions;
6. Share-Based Incentives;
7. Double Taxation;
8. Social Security Contributions;
9. Special Employments;
10. Employer and Employee Compliance;
11. Capital Taxes;

Appendix 1 – Statutory residence test 2013/14 onwards;
Appendix 2 – The ITEPA 2003 sections for earnings;
Appendix 3 – Expatriate expense deductions;
Appendix 4 – Steps to calculate UK-assessable earnings 2013/14 onwards;
Appendix 5A – Remittance basis claim exceptions 2008/09 onwards;
Appendix 5B – Remittance basis charge 2012/13 onwards;
Appendix 5C – Remittances from mixed funds 2008/09 onwards;
Appendix 5D – Remittance basis: nominated income/gains 2012/13 onwards;
Appendix 6 – Qualifying mixed earnings accounts 2013/14 onwards;
Appendix 7 – IMEs share-based earnings 2015/16 onwards;
Appendix 8 – List of UK reciprocal social security agreements;
Appendix 9 – 183-day rule in UK tax treaties: credits for foreign state & city, taxes;
Appendix 10 – HMRC Expatriate Team;
Appendix 11 – List of UK inheritance tax treaty countries; Index