This annual handbook provides highly focused 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 2010.
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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