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Tolley's National Insurance Contributions 2017-18 Main Annual

Tolley's National Insurance Contributions 2017-18 Main Annual this comprehensive guide will answer in depth virtually every point or query put to you for compliance, planning or NIC mitigation purposes.
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£136.95
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Free delivery for UK
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Published:
ISBN/ISSN: 9780754553816

Product description

Why should you buy Tolley's National Insurance Contributions 2017-18 Main Annual


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 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.

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

  • Relevant tax, employment and National Insurance legislation up to Finance Act 2017 and associated NIC regulations
  • New coverage on ‘off-payroll working in the public sector’ rules
  • Extensive updates across all chapters dealing with subjects such as earnings, collection, categorisation
  • Overseas matters, with consideration of the potential impacts of Brexit and interaction of bilateral treaties
  • Revised NIC rates, limits and worked examples for 2017-18
  • Added information on the new state pension, the link to contributions, and Class 3A
  • Recent case law developments relating to National Insurance
  • Revised details of National Insurance-related forms, leaflets and other relevant guidance

Table of contents

PART A - PLANNING
Section I - Introduction
Section II - UK domiciliaries
Section III - Existing trusts
Section IV - Trust distributions
Section V - Non-domiciliaries
Section VI - Practical issues
Section VII - Business
Section VIII - Emigration
PART B - LEGAL FRAMEWORK
Section I - Territorial limits
Section II - Residence and domicile
Section III - The remittance basis
Section IV - Inheritance Tax and settlements
Section V - European Law
Section VI - General
PART C - ANTI-AVOIDANCE
Section I - Transfers
Section II - Settlements
Section III - Other anti-avoidance legislation
PART D - INTERNATIONAL AGREEMENTS
Section I - Double taxation treaties
Section II - Treaty on Functioning of EU
Section III - Agreements for tax regularisation and taxation at source
Index