National Insurance Contributions 2012/13 contains everything the reader needs to know about this specialist area in the UK. The book outlines how and when contributions are due, how liabilities are calculated, and what can be done legitimately to minimize them. This new edition covers the various contributions using a practical class-by-class format. Together with extensive cross-referencing and clear indexing, it enables the reader to find answers to queries quickly and easily. The clear layout and practical approach, together with the use of worked examples, make this book indispensable to UK accountants, employers, tax advisers, and NIC specialists alike.
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