Taxation of Employments 2008/09 is an essential guide to the tax implications of the payment of emoluments and company benefits. Quick and easy to use, it contains numerous worked examples, up-to-date tables of benefits, allowances and rates, and is fully cross-referenced to the latest HMRC tax publications. Now updated and re-written, this NEW 2008/09 edition incorporates the Finance Act 2008, plus the major developments in taxation, accountancy and employment law. Contents: 1. Introduction, 2. The Basic Rules, 3. The Meaning of 'Earnings', 4. Employed or Self-employed, 5. Expenses, 6. Benefits in Kind, 7. Benefits in Relation to Cars and Vans, 8. Benefits in Relation to Accommodation, 9. Other Benefits, 10. Pension Provision, 11. Termination Payments and Signing-on Fees, 12. Foreign Nationals Working in the UK, 13. Working Overseas, 14. Employee Shareholdings, 15. Share Incentive Plans, 16. Approved Share Option and Profit Sharing Schemes, 17. FA 1989 Employee Share Ownership Trusts, 18. IR 35 - Provision of services through an intermediary, 19. Miscellaneous, 20. National Insurance, 21. VAT