National Insurance contributions are a huge source of government revenue, bringing in more than the combined total of corporation tax, stamp duties, CGT, IHT, tobacco and alcohol duties, and fuel duty. NICs therefore merit close attention and this book offers practical, in-depth commentary on this important and often neglected part of the UK’s tax system.
All Classes of NIC are covered in detail, with practical examples throughout, and most chapters end with a section on NIC pitfalls and planning points, raising concerns and practicalities for the professional adviser.
New for this edition:
