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.
The 2023-24 edition may now be ordered, singly or as part of the General Tax Annuals bundle. Payment will be taken immediately and the book(s) will be dispatched when published, between May and August 2023. (Please contact us if you prefer to buy the 2022-23 edition, which is still in stock.)
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 (in brief)
Introduction and first principles
NIC and the contributory system
New for this edition
The following table of contents and extract are from the 2022-23 edition. These will be updated approximately two weeks before publication.