National Insurance Contributions 2022-23

<div><i style="caret-color: #CC0000; color: #CC0000;">This book is planned for June 2022. If ordering here, payment will be taken now. If you prefer to pay when the book is published, please call us on 01244 342179, or email orders@claritaxbooks.com</i></div><div><br></div><div><div>The 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 include full coverage of the changes announced in the Spring Statement of 23 March 2022.&nbsp;</div><div><br></div><div><b><a href="/Karen-Speight/" class="" classname="" target="" name="">Karen Speight</a></b> LL.B, MSc&nbsp;has worked for more than 25 years in professional services, including 11 as a tax partner with Ernst &amp; 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 <i>Income Tax</i> annual.</div></div><div><br></div><h2><font size="6"><b>Contents</b></font></h2><div><div><b><font size="3">Introduction</font></b></div><div><b><font size="3">Class 1</font></b></div></div><blockquote style="margin: 0 0 0 10px; border: none; padding: 0px;"><div><div><font size="3">Introduction and first principles</font></div></div><div><div><font size="3">Scope</font></div></div><div><div><font size="3">Calculation</font></div></div><div><div><font size="3">Special cases</font></div></div><div><div><font size="3">Administration</font></div></div></blockquote><div><div><b><font size="3">Class 1A</font></b></div><div><b><font size="3">Class 1B</font></b></div><div><b><font size="3">Class 2</font></b></div><div><b><font size="3">Class 3</font></b></div><div><b><font size="3">Class 4</font></b></div><div><b><font size="3">International aspects</font></b></div><div><b><font size="3">NIC credits</font></b></div><div><b><font size="3">NIC and the contributory system</font></b></div><div><b><font size="3">Avoidance</font></b></div><div><b><font size="3">Appendices</font></b></div></div>