This annual handbook provides highly focussed commentary by concentrating on the current tax regime and the most frequently-encountered topics. Designed to be of everyday use it contains many worked examples and extensive topic indexes, case tables and legislation finding lists.
It is also thoroughly cross-referenced to the relevant legislation, cases and HMRC Manuals making it the ideal desktop companion.
The commentary reflects all changes made by the Finance Act 2009.
Contents include:
•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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