Taxation

Bloomsbury Professional National Insurance Contributions 2021/22

By Sarah Bradford
Bloomsbury Professional (formerly Tottel Publishing) October 2021

Specifications

ISBN-13
9781526518675
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
October 2021
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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Details

National Insurance Contributions 2021/22 covers all classes of UK National Insurance contributions, explaining where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. It also considers international issues for British citizens working abroad and foreign nationals working in the UK.

This new edition has been updated to cover:

  • The rates and allowances applying for 2021/22
  • Changes introduced by the National Insurance Contributions Bill 2021
  • Extension to the off-payroll working rules
  • Zero-rate of secondary contributions for employers of veterans for the first year of their first civilian employment since leaving the armed forces
  • New rules for employers in Freeport tax zones coming into effect from April 2022
  • International landscape after Brexit and new rules applying from 1 January 2021

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Table of Contents

Chapter 1. Introduction to Stamp Taxes
Chapter 2. Scotland – Land and Buildings Transaction Tax
Chapter 3. Wales – Land Transaction Tax
Chapter 4. SDLT – General Rules
Chapter 5. SDLT Reliefs
Chapter 7. SDLT and Partnerships
Chapter 8. SDLT Administration and Compliance
Chapter 9. SDLT Anti-Avoidance Rules
Chapter 10. Stamp Duty – General Rules
Chapter 11. Stamp Duty Reliefs
Chapter 12. Stamp Duty Reserve Tax (SDRT)
Chapter 13. Planning, Pitfalls and Legacy Liabilities
Appendix A. Addresses, Contact Details, etc.
Appendix B. Sample Forms, etc.
Appendix C. Stamp Taxes – HMRC Revised Procedures as a Result of Covid-19 (Coronavirus)
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

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