| Description |
1 online resource (436 pages) |
| Contents |
List of abbreviations; 1 Cash Bonus Plans, "Golden Hellos" and Phantom Shares; 1.1 Cash Bonus Plans; 1.1.1 Description; 1.1.2 Disclosure; 1.1.3 Tax Treatment of Employee; 1.1.3.1 Receipts Basis; 1.1.3.1.1 Actual Payment or Payment on Account; 1.1.3.1.2 Unconditional Entitlement to Payment; 1.1.3.1.3 Crediting the Bonus in the Accounts; 1.1.3.1.4 Bonus Determined Before End of Performance Measurement Period; 1.1.3.1.5 Bonus Determined Following End of Performance Measurement Period; 1.1.3.2 PAYE; 1.1.3.3 NIC; 1.1.3.4 Reporting; 1.1.4 Tax Treatment of Employer |
|
1.1.4.1 Corporation Tax Deductibility1.1.4.2 NIC; 1.1.4.3 Reporting; 1.1.5 Accounting Treatment; 1.1.6 Summary of Advantages and Disadvantages of Cash Bonus; 1.2 Golden Hellos; 1.2.1 Description; 1.2.2 Disclosure; 1.2.3 Tax Treatment of Employee; 1.2.4 Tax Treatment of Employer; 1.3 Phantom Share Plans; 1.3.1 Description; 1.3.2 Disclosure; 1.3.3 Tax Treatment of Employee; 1.3.4 Tax Treatment of Employer; 1.3.5 Accounting Treatment; 1.3.6 Summary of Advantages and Disadvantages of Phantom Share Schemes; 2 Non-Cash Benefits; 2.1 Taxation of Benefits: General Rules; 2.2 Flexible Benefits |
|
2.3 Exempt Employee Shareholder Shares2.4 Incentive Award Schemes; 2.5 Cars; 2.6 Healthcare and Medical Benefits; 2.7 Life Assurance; 2.8 Childcare Vouchers; 2.9 Workplace Nurseries; 2.10 Nurseries outside the Workplace; 2.11 Workplace Meals; 2.12 Mobile Telephones; 2.13 Vouchers; 2.14 Pensions; 2.15 Job-related Accommodation; 2.15.1.1 Necessary for the Performance of Duties; 2.15.1.2 Customary and for the Better Performance of Duties; 2.15.1.3 Security Threat; 2.15.1.4 Payment of Additional Accommodation Costs; 2.16 Accommodation that is Not Job-Related; 2.16.1.1 First £75,000 |
|
2.16.1.2 Properties costing more than £75,0002.16.1.3 Properties Acquired More than Six Years Ago; 2.16.1.4 Payment of Additional Accommodation Costs; 2.17 Recreational Facilities; 3 Registered Pension Schemes; 3.1 Introduction; 3.2 Description; 3.3 Disclosure; 3.4 Regulatory Treatment; 3.5 Tax Treatment of Member; 3.5.1.1 Tax Relief on Employee Contributions; 3.5.1.1.1 Relief at Source; 3.5.1.1.2 Relief under net pay arrangements; 3.5.1.1.3 Gross Payments; 3.5.1.1.4 Transfers from SIP and SAYE; 3.5.1.2 Employer Contributions; 3.5.1.3 Annual Allowance Charge; 3.5.1.4 Lifetime Allowance Charge |
|
3.5.1.4.1 More than one benefit crystallisation event3.5.1.5 Lump Sum Payments; 3.5.1.5.1 Pension Commencement Lump Sums; 3.5.1.5.1.1 Date of Payment; 3.5.1.5.1.2 Excluded Lump Sums; 3.5.1.5.2 Limit on Tax-Free Lump Sum; 3.5.1.5.3 Serious Ill-Health Lump Sums; 3.5.1.5.4 Refund of Excess Contributions Lump Sums; 3.5.1.5.5 Short Service Refund Lump Sums; 3.5.1.5.6 Uncrystallised Funds Lump sum death benefits; 3.5.1.5.7 Winding-Up Lump Sum and Death Benefits; 3.5.1.5.8 Trivial Commutation Lump Sum and Death Benefit; 3.5.1.5.9 Lifetime Allowance Excess Lump Sum |
| Summary |
This is a comprehensive guide to the tax treatment of executive reward packages, from recruitment to termination. Includes a comprehensive glossary of terms, checklists and flowcharts. The sixth edition contains analysis of: the following changes:Taxation of pensions contributions, cap on tax relief for contributions, additional rate relief restriction, alignment of pension input periods, reduction in lifetime allowance, freedom to draw down lump sumsTermination payments Significant proposed changes in treatmentEmployee Benefit Trusts: Important case law developments (Murray Group Holdings)Employee Shareholder Shares: Changes to the relief and proposal to end agreementsEmployee Share Plans: Streamlining and Self-certificationBenefits in kind: Removal of 'lower-paid employee' statusIncludes complete work on CD-ROM (with cross-references and website resources hyperlinked) with the printed book |
| Notes |
3.5.1.5.10 Charity Lump sum death benefit |
|
Print version record |
| Subject |
Employee fringe benefits -- Law and legislation -- Great Britain
|
|
Executives -- Salaries, etc. -- Law and legislation -- Great Britain
|
|
Incentives in industry -- Law and legislation -- Great Britain
|
|
Employee fringe benefits -- Taxation -- Law and legislation -- Great Britain
|
|
AW -- Labor & Employment.
|
|
Employee fringe benefits -- Law and legislation
|
|
Employee fringe benefits -- Taxation -- Law and legislation
|
|
Executives -- Salaries, etc. -- Law and legislation
|
|
Incentives in industry -- Law and legislation
|
|
Great Britain
|
| Form |
Electronic book
|
| ISBN |
9781910151396 |
|
1910151394 |
|
