The British Tax Guide series is a major new series of annual books from CCH finally providing you with a genuine alternative to more established similar titles from other publishers. British Tax Guide: National Insurance Contributions 2007-08 contains a full commentary on this complex tax.
Containing exhaustive cross-references to legislation, cases and official guidance manuals, this handbook is also designed to remain practical for everyday use. It contains numerous worked examples throughout together with extensive topic indexes, case tables and legislation finding lists.
British Tax Guide: National Insurance Contributions 2007-08 is fully updated to take into account the Finance Act 2007.
Contents
Key data
The National Insurance contribution system
Employed or self-employed?
Class 1: Earnings-related contributions
Class 1A contributions
Class 1B contributions
Class 2 contributions
Class 4 contributions
Voluntary contributions
Special cases
Exceptions and exemptions
Benefits
International issues
Records and returns
Payment, interest and penalties
Investigations and enforcement
David Heaton is a tax partner at Baker Tilly, heading their Employer Consulting Group. He is well known as a lecturer and writer on NICs and employer tax issues.
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