This title is designed as a practical aid to Personal Injury Lawyers in advising their clients on the tax implications of a damages award or settlement. It offers guidance on the sources of tax law and goes into substantial depth on the income tax implications when calculating damages. It also covers CGT and NIC, and concisely explains and illustrates specific tax issues regarding structured settlements, social security benefits, damages for injuries at work and insurance benefits. Aimed at the non-tax specialist, this title is written and presented in a user-friendly format, containing many worked examples and calculations. It is an invaluable reference tool for any Personal Injury Lawyer.
Sprache
Verlagsort
Verlagsgruppe
Bloomsbury Publishing PLC
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
ISBN-13
978-0-406-94802-1 (9780406948021)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
"Part A: General 1. Introduction. 2. General principles. 3. Sources of tax law. Part B: Calculating damages. 4. Income tax. Pay. Shares and share options. Benefits in kind. Pension benefits. Other emoluments. 5. Capital gains tax. 6. National insurance contributions. 7. Other deductions. Part C: Specific tax issues. 8. What is a "personal injury". 9. Taxation of interest. 10. Structured settlements. 11. Taxation of social security benefits. 12. Damages for injuries at work. 13. Taxation of insurance benefits. 14. Taxation on death. 15.Taxation for the defendant. 16. Tax efficient awards."
