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National Insurance Contributions 2023-24
National Insurance Contributions 2023-24
  • Description

Product Description

Edition 2023-24
Published 26 May 2023
Length 408 pages
Suitable for Accountants, Tax Advisers, Employers
Price £85 (or see bundle discounts)
ISBN 9781912386772

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.

National Insurance Contributions 2023-24

£85.00

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Save £95 and get free delivery with the General Tax Annuals bundle

Just published

National Insurance contributions are a huge source of government revenue, bringing in more than the combined total of corporation tax, stamp duties, CGT, IHT, tobacco and alcohol duties, and fuel duty. NICs therefore merit close attention and 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, and most chapters end with a section on NIC pitfalls and planning points, raising concerns and practicalities for the professional adviser. The book is available on its own or as part of a discounted bundle.

Contents (in brief)

  • 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

New for this edition

  • Text fully updated for rates and thresholds
  • Freeports and investment zones
  • State aid rules and the employment allowance
  • Deadlines re Class 3 NICs
  • Adjustment of Class 4 NICs to reflect transitional basis period rules

SKU:9781912386772
Categories:
General Tax Annual Bundle, General Tax Annuals, Karen Speight

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