MOMENTAN AUSVERKAUFT

Tax Effective Remuneration by Malcolm Gammie (Book, 1997)

Covering a number of aspects of renumeration, this book aims to show the ways of reducing the amount of tax paid on earned income and fringe benefits in relation to both income tax and national insurance. Ranging from how salaries should be paid to the way benefits should be provided, a variety of tax minimization techniques for employers, employees and controlling directors are considered. As well as dealing with the fundamental elements of the renumeration packages, Malcolm Gammie also describes how to achieve maximum tax efficiency with life insurance, share options / purchase schemes, profit sharing, school fees, company discounts, low interest loans, and many other fringe benefits. In addition, there are chapters on working abroad, termination of employment and retirement and the tax position of the firm or company providing the benefits.

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