Edition 2022-23
Published June 2022
Length 408 pages
Suitable for Accountants, Tax Advisers, Employers
Price 95 (or see bundle discounts)
ISBN 9781912386574

National Insurance Contributions 2022-23

£95.00


This book offers practical, in-depth commentary on this important and often neglected part of the UK's tax system. All Classes of NIC are covered in detail, with practical examples throughout. Commentary includes full coverage of the changes announced in the Spring Statement of 23 March 2022. Available on its own or as part of a discounted bundle.


Contents


INTRODUCTION
CLASS 1 
- Introduction and first principles
- Scope
- Calculation
- Special cases
- Administration
CLASS 1A
CLASS 1B
CLASS 2
CLASS 3
CLASS 4
INTERNATIONAL ASPECTS
NIC CREDITS
NIC AND THE CONTRIBUTORY SYSTEM
AVOIDANCE
APPENDICES
 


About the author

Karen Speight LL.B, MSc has worked for more than 25 years in professional services, including 11 as a tax partner with Ernst & Young. Karen lectures on CTA and ATT courses, and prepares training manuals and associated support material. She is one of the authors of our popular and well received Income Tax annual.