Tolley's Expatriate Tax Planning 2008-09

This new title covers the taxation of both UK individuals working abroad and foreign nationals working in the UK, enabling the practitioner to: * Plan international assignments in advance * Find solutions and answers to issues that arise in regard to existing employment situations * Deal with expatriate employee issues without recourse to third-party specialist advice Combining technical depth with practical planning points and risk avoidance throughout, using this title will ensure assignment costs are kept to a minimum. Updates to the second edition include a full revision of content to reflect: * the proposed changes to the taxation of non-domiciled employees working longer term in the UK, including: - the 30K charge; - the loss of personal allowance and the CGT exemption; - the deductions available against the new remittance basis sections (affecting non-doms to be introduced into the Income Tax Act 2008); - changes to tax credits; * New OECD guidance on term 'Economic Employer' (of key importance to ex-patriate employees as deals with the taxation of double taxation of employee's earnings in a host country) * New double tax treaties: a full checklist of the 183-day counting rules that apply to employees (and if they are therefore eligible to pay tax)