|Suitable for||Finance directors, tax advisers, payroll departments|
Employee Benefits & Expenses
The definitive guide to the taxation of employee benefits, for P11D season and throughout the year.
Two thirds of all employees use at least one non-taxable benefit in kind, according to HMRC's Research Report 543, published in February 2019. But the tax rules are complex and can be costly if misunderstood.
This is a thorough, practical guide to the fast-moving area of employee benefits and expenses: director loans, cars and vans, 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 enable employers 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.
"Succeeds remarkably well in explaining the rules clearly and comprehensively." – TAXline review of earlier edition
Dave Jennings CTA is Tax Director and head of Tax Investigations and Employment Tax at Qubic Tax. Read more here.
Ian Goodwin CTA joined Mazars in 2017 after 12 years with KPMG. Ian helps lead Mazars LLP's Employment Tax & Reward team in the UK and is based in Leeds. Read more here.
Click on the links below to see the table of contents and/or some sample pages.
Contents of this 2019-20 edition include:
- Everything from the previous editions, updated as necessary to reflect the changing tax rules.
- Statutory changes re termination payments.
- Clarification of OpRA, particularly for company cars.
- Deferral of Class 1A NIC charge in certain circumstances.
- Flat rate subsistence and benchmarking.
- Accommodation no longer exempt for certain employees.
- Changes to apprenticeship levy.
- Case law developments, including Moorthy; Daniels; Higginbottom, Critchley and Lyons.