Tolley's National Insurance Contributions 2008-09 Main Annual

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, amongst the content in this year’s annual is: further Pensions Act 2007 coverage and Finance Act 2008 NICs implications; National Insurance Contributions Act 2008 and increased UEL effects of Upper Accrual Point on contracting out, maximum liability, etc.; and further consultation on 'alignment'. All other new legislative and case law commentary will of course be included. 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.