Expats and employers - two major new works

This month we are publishing two major titles, one brand new and the other a topical update.

Advising British Expats

The new title, just published this week, is aimed at expatriates from the UK - living and working overseas, whether in Europe or further afield - and in particular at their professional advisers. The book is something of a tour de force of the tax, financial and other considerations for those individuals who choose to uproot from the UK, whether permanently or for a few years.

The book's two authors, Jon Golding and Juliet Connolly, both have Big 4 backgrounds and both work overseas themselves, advising fellow expats. Jon is based in Singapore and Juliet in Melbourne. Together, they take the reader through the cycle of working overseas, from preparing to travel to an eventual return to the UK.

Topics covered include the statutory residence test, non-resident CGT (including problematic recent case law re penalties), IHT, NIC considerations, money laundering and bribery issues, wills and safeguarding, and much, much more. A full table of contents is available on the Claritax Books website.

Employee Benefits and Expenses

We were unable to bring out a new edition of this book last year, but this new 2018-19 edition - due out in the second half of April - makes up for lost time, with detailed (nearly 1,000 pages) guidance on the rapidly-changing rules in this field.

Optional remuneration arrangements, "simplified" rules for payments in lieu of notice, the apprenticeship levy, recent case law (Coca-Cola, Rangers FC and others) - all of these recent changes are covered in full depth. The book as a whole provides comprehensive coverage of the pitfalls and planning opportunities in relation to company cars and vans, travel and subsistence, training costs, living accommodation and more than 200 other benefits and expenses payments. The commentary is firmly rooted in the legislation and case law, with extensive cross references to HMRC guidance. In addition, of course, the text fully reflects the practical day to day experience of the authors. Once more, a full table of contents is available on the Claritax Books website.

Dave Jennings CTA is head of Mazars LLP’s Tax Investigations & Employer Solutions team in the North and Scotland. Ian Goodwin CTA joined Mazars in 2017 after 12 years with KPMG. Ian helps lead Mazars LLP’s Employment Tax & Reward team in the UK.