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Taxation of Employments

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In this well-established guide, Robert Maas uses his expertise to provide clearly laid-out commentary on the scope of the taxation of income from employments and pensions. This also includes the distinction between employment and self-employment, the means for identifying deemed employment income and the rules around expenses and benefits.

Taxation of Employments, 18th Edition takes into account the two 2017 Finance Acts, as well as Finance Act 2018. Among the key areas to change are the fo...