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Vol 21 No 1 Jan/Feb 2016

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This book is now Out of Print.
A new edition was published, see:
Tolley's National Insurance Contributions 2013-14 + Supplement Set isbn 9780754547020

Tolley's National Insurance Contributions 2012-13 + Supplement Set

Edited by: Jon Golding, Peter Arrowsmith

ISBN13: 9780754544586
New Edition ISBN: 9780754547020
Previous Edition ISBN: 9780754541912
Published: September 2012
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback & Supplement
Price: £133.95



This comprehensive guide will answer in depth 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 written in an easy-to-read style and contains numerous worked examples. This is the practical book for the busy practitioner or accountant in commerce who needs full, accurate and authoritative answers in a hurry.

Price includes main work published in September and a pre-Budget Report Statement Supplement published a month after the PBR.

Subjects:
Taxation
Contents:
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
60. Working Case Study
61. National Insurance News and Tax Bulletin Extracts and HMRC Briefs
Table of Cases
Table of Statutes
Table of Statutory Instruments
Table of Published Decisions
Index