Tolley's Taxation of Employments 199192 Author:Robert W. Maas In recent years there has been a marked change in the Inland Revenue's approach to the taxation of income from employments which is characterized by their current posture in enforcing the strict letter of the law, even in areas that seem to defy commonsense. At the same time, the volume of extra-statutory concessions and statements of practice h... more »as increased and important case studies in this field are heard with increasing frequency. The second edition of Tolley's Taxation of Employments provides a lucid and fully up-to-date guide to this complex area of taxation. There are significant additions dealing with: definition of "employee"; intermediate employers; Regulation 26 and 29 determinations; transfer of employees; ex-gratia payments; what constitutes a "payment" of emoluments; national insurance charge on company cars; own car v company car; mobile telephones; and small self-administered pension schemes.« less