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Employment on UK continental shelf

Copyright © 2025 LexisNexis
Produced by Tolley in association with Jim Yuill at The Yuill Consultancy
Employment Tax
Guidance

Employment on UK continental shelf

Copyright © 2025 LexisNexis
Produced by Tolley in association with Jim Yuill at The Yuill Consultancy
Employment Tax
Guidance
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  • 14 Sep 2022 10:10

Home/ Tolley Tax Guidance/ Employment Tax / Managing global mobility

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Owner-Managed Businesses

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

14 Jul 2020 11:13 | Produced by Tolley Read more Read more
Personal Tax

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

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Owner-Managed Businesses

Repairs and renewals

Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the

14 Jul 2020 13:23 | Produced by Tolley Read more Read more