Tolley's "Expatriate Tax Planning" covers planning for any UK employee working abroad and any foreign employee working in the UK.This practical book provides comprehensive guidance for the UK tax practitioner on the issues facing both employers and their employees working, or planning to work overseas, enabling the practitioner to: plan international assignments in advance; find solutions and answers to issues that arise in regard to existing employment situations; and, deal with expatriate employee issues without recourse to third party specialist advice.The book can also be used as a handy training tool for professionals who have no knowledge or experience of this specialist area.
Table of Contents
Introduction; 1. Domicile and residence; 2. The taxation of general earnings; 3. The taxation of special types of earnings; 4. Employee expenses; 5. Double taxation; 6. Social security contributions; 7. Special types of employee; 8. Employer and employee compliance.