Tolley's National Insurance Contributions 2011-12 Main Annual
- Availability:
- Available
- Product Id:
- ukprod9780754540519NIC6AO
- Product Code:
- NIC6AO
- ISBN/ISSN:
- 9780754540519
- Publication Date:
- 30/09/2011
- Format:
- Price:
- £109.95
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 with 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.
What’s New to Tolley’s National Insurance Contributions 2011-12:
- The effects of the general 1% increase to all NIC rates and the complications caused by different thresholds for employee and employer contribution liabilities
- Detailed comment on the revised EU social security provisions for cross-border employees following clarification from HMRC and Brussels
- Fully reworked examples showing the effects of the rate changes and the significantly increased thresholds and reduction in the Upper Earnings Limit
- New Author – Jim Yuill, Owner of The Yuill Consultancy
Key benefits of Tolley's National Insurance Contributions 2011-12:
- Accurate – written by the highly qualified Tolley’s tax team, Tolley's National Insurance Contributions have been relied upon by practitioners since 1916 and are endorsed by the ATT
- Comprehensive but concise – the most comprehensive tax handbooks on the market, Tolley's National Insurance Contributions cover everything you need to know concisely. They include the impact of changes in income tax, self-employed status, PAYE compliance, reliefs and allowances and all Finance Act amendments and consultations affecting NICs
- Easy to use – their A-Z format makes research quick and easy. They also contain tables of cases, statutes and statutory instruments
- Clear and precise – they translate complex provisions into plain English including studying the impact of tax cases, changes in HMRC guidance and relevant statutory instruments
- Practical – Tolley's National Insurance Contributions annual contain worked examples and forms to help clarify difficult issues and demonstrate how to interpret and apply the tax legislation in particular situations
- Added value – by interpreting tax legislation in the right way, you can help your clients to manage their tax exposure and tax planning properly, saving them money and building your professional reputation and client relationships
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
“They are an essential guide to any tax practitioner and I would not be without them. I tried another provider alongside Tolley’s for one year but it was considerably inferior for what we needed as a practice.” Joy Granat, Holden Granat LLP
“I have always found the tax annuals to be comprehensive and informative, often saving you time by pointing you in the right direction of a solution to a particular problem.” Mark Mitchell, Thomson Cooper
“They usually enable us to quickly answer client queries on more complex areas of practice. The broad range enables us to be proactive in responding to our clients' range of requirements.” Anton Lane, Specialist Tax Solutions Limited
“Gives me confidence that I am up to date and that I am able to look up/research whatever I need.” Gabrielle Dell, McNamara Ryan
“I order them every year and have encouraged our other five offices to do the same.” Lisa-Jane Howes, Wilkin Chapman “I am very familiar with the format, having used these annuals for over 20 years, and am very comfortable with the presentation and ease of use.” Geoffrey H Walker, Digital Technology International
Tolley's National Insurance Contributions 2011-12 (Main Annual plus Supplement)
Tolley's Practical NIC Service
Tiley & Collison's UK Tax Guide 2011-12 29th edition
Tolley's Orange Tax Handbook 2011-12
Tolley's Yellow Tax Handbook 2011-12
