Tolley's National Insurance Contributions 2018-19 Main Annual
Why should you buy Tolley's National Insurance Contributions 2018-19 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.
New for this edition
- Extension of benefit tests to Class 4 (consequent upon the abolition of Class 2 NICs).
- Possible effects on NICs after the government review into ‘Workers rights in the gig economy’ has been published.
- Other amendments required owing to changes since the supplement was published.
- Incorporation of the 2017/18 supplement.
- Incorporates Autumn Budget 2017 changes.
- Updated for Finance Act 2018.
Why buy the book this year?
- Deals with the impact of the delay in introducing the NICs Bill 2018.
- Updated examples to reflect revised rates.
- Updated cases that impact NICs e.g. Murray Holdings.
- Consideration of the possible extension of the off-payroll working in the public sector to the private sector.