Tolley's Expatriate Tax Planning 2008-09 (Paperback, Revised edition)

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; and, 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 expatriate employees as deals with the taxation of double taxation of employee's earnings in a host country) and, 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).