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Guide to the Tax Treatment of Specialist Occupations

01 March 2013 / Annette Morley
Issue: 4397 / Categories: Reviews , Admin , Employees , Income Tax

By Keith Gordon; £95; published by Bloomsbury Professional; paperback; fourth edition; 354 pages

This fourth edition reflects legislation at 1 March 2012 but includes the 2012 Budget proposals.

Its preface is well worth reading prior to perusal because it sets out Gordon's aims and the book's aims and layout. It targets professional advisers and includes 17 chapters on tax areas that might need special care for clients with particular occupations.

Additional chapters focus on specific areas of legislation thus extending the scope. They include PAYE regulations anti-avoidance on converting income to gains and self-employment status. Detailed appendices add to the value with tables and references to HMRC commentary.

The occupations identified are wide-ranging. They include the armed forces construction industry farmers lorry drivers medical practitioners and entertainers.

The content of each chapter is clearly indicated enabling a busy adviser to find quickly a single aspect of interest. The layout is analytical and...

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