Tolley's Expatriate Tax Planning 2010-2011

Tolley's Expatriate Tax Planning covers the taxation of both UK individuals working overseas and foreign nationals working in the UK. Combining technical depth with practical planning points and risk avoidance strategies throughout, using this title will help ensure assignment costs are kept to a minimum. The new edition will incorporate a full revision of content to reflect this year's Finance Act rules affecting expatriates. The title allows practitioners 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 Table of Contents: Contents include: 1. Domicile and Residence in Employment Situations; 2. Taxation of General Earnings; 3. Tax and NICs on Special Types of Earnings; 4. Employee Expense Deductions and Exemptions; 5. Pensions; 6. Share-Based Incentives; 7. Double Taxation; 8. Social Security Contributions; 9. Special Employments; 10. Employer and Employee Compliance; 11. Capital Taxes; Appendices: The ITEPA 2003 sections for earnings; Expatriate expense deductions; Steps to calculate UK-assessable earnings; Remittance basis claim exceptions 2008/09 onwards; Remittance basis charge 2008/09 onwards; Remittances from mixed funds 2008/09 onwards; Remittance basis: nominated income/gains 2008/09 onwards; List of reciprocal social security agreements; 183-day rule in UK tax treaties; HMRC Expatriate Team; List of UK Inheritance Tax Treaty countries