The British Tax Guide: National Insurance Contributions offers succinct and readable commentary on National Insurance contributions to assist with the accurate and efficient calculation and reporting of liabilities. Improved understanding of the key concepts will also assist with identifying opportunities and pitfalls.
It is comprehensive in approach but presented in a logical, easy-to-read format with a host of worked examples to cement understanding.
The commentary is fully cross-referenced to legislation, cases, HMRC guidance and to the in-depth analysis in Croner-i's Tax Reporter and to other books in the British Tax Guide range.
The 2018-19 edition is fully updated for the Finance Act 2018.