Book Description

This title focuses on the special tax treatment of a wide range of occupations in a clear and succinct format. This practical guide helps readers to service their existing client base, reminding them of any special rules that may be applicable and helps them to understand how to deal with new clients and be aware of the relevant issues. Occupations covered include: actors and sportspeople; builders and subcontractors; farmers; medical practitioners; ministers of religion; and writers and artists. This edition has a specialised chapter on Lorry Drivers and also contains valuable reference material that complements the main narrative, including: deductions available to employees in certain occupations; early retirement ages for certain occupational pensions schemes; and special rules for payment of National Insurance Contributions. This book is an essential resource for practitioners wanting to give their clients the advice that is relevant to their professions.