Taxation of Employments 2004-05

The most up-to-date practical book on the subject, this new edition of Taxation of Employments, 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 practitioners and employers in mind. The book is designed for easy reference, with a detailed, paragraph-by-paragraph contents list, a comprehensive index and tables of cases and statutes. It also contains worked examples throughout, up-to-date tables of benefits, allowances and rates, cross-references to tax publications, including the Inland Revenue Bulletin and relevant Hansard quotations and Special Commissioner's decisions.