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Tolley's National Insurance Contributions 2023-24

Tolley's National Insurance Contributions 2023-24

  • 作者:
  • 出版商: Tolley
  • ISBN: 9780754559009
  • 出版时间 September 2023
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
¥2,481.88
发货时间:大约 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
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Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 详细

    Widely regarded as the 'Bible' of NIC law, this comprehensive guide will answer in depth virtually every point or query put to you for compliance, planning or NIC mitigation purposes.

    With the continuing alignment of National Insurance contributions with income tax it's more important than ever that you are aware of the full implications of changes.

    Tolley’s National Insurance Contributions is fully updated to include:

    • Relevant tax, employment, and National Insurance legislation up to Finance Act 2021 and associated NIC regulations
    • Revised NIC rates, limits, and worked examples for 2021-22
    • Recent case law developments relating to National Insurance
    • Overseas matters, with consideration of the impacts of Brexit and interaction of bilateral treaties
    • Introduction of the NICs holiday for army veterans from April 2021
    • Covid-19 updates: the CJRS and SEISS and their impact on NICs and related items such as SSP, and homeworking expenses
    • Off-payroll working reforms in the private sector effective from April 2021
    • Extensive changes in respect of Anti-avoidance: GAAR, POTAS, DOTAS, Loan Charge, and penalties for enablers of defeated tax avoidance schemes
    • Revised details of National Insurance-related forms, leaflets and other relevant guidance
  • 1. Introduction
    2. Administration
    3. Age Exception
    4. Agency Workers
    5. Aggregation of Earnings
    6. Airmen
    7. Annual Maximum
    8. Anti-Avoidance
    9. Appeals and Reviews
    10. Apprentices, Trainees and Students
    11. Armed Forces
    12. Arrears of Contributions
    13. Benefits: Contribution Requirements
    14. Categorisation
    15. Class I Contributions: Employed Earners
    16. Class 1A Contributions: Benefits in kind
    17. Class lB Contributions: PAYE Settlement Agreements
    18. Class 2 Contributions: Self-employed Earners
    19. Class 3 Contributions: Voluntary
    20. Class 4 Contributions: On Profits of a Trade Etc.
    21. Collection
    22. Company Directors
    23. Contracted-Out Employment
    24. Credits
    25. Crown Servants and Statutory Employees
    26. Death of Contributor
    27. Deferment of Payment
    28. Earnings Factors
    29. Earnings from Employment: General
    30. Earnings from Employment: Expenses
    31. Earnings from Employment: Readily Convertible Assests, etc
    32. Earnings from Self-employment
    33. Earnings Limits and Thresholds Enforcement
    34. Earnings Periods
    35. Enforcement
    36. Entertainers
    37. Examiners
    38. Homeworkers and Outworkers
    39. Husband and Wife
    40. Intermediaries
    41. Labour-Only Contractors
    42. Late-Paid Contributions
    43. Leaflets and Forms
    44. Lecturers, Teachers and Instructors
    45. Mariners
    46. Ministers of Religion
    47. Multiple Employments
    48. National Insurance Fund
    49. National Insurance Number
    50. Oil-Rig Workers, Divers, Etc
    51. Overseas Matters
    52. Partners
    53. Rates and Limits
    54. Reduced Liability Elections
    55. Repayment and Re-allocation
    56. Share Fishermen
    57. Subpostmasters
    58. Underwriters at Lloyd's
    59. Volunteer Development Workers
    Table of Cases
    Table of Statutes
    Table of Statutory Instruments
    Table of Published Decisions
    Index

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