Publisher's Synopsis
A complete guide to NIC current law and practice, covering matters of NIC that commonly arise as well as the more obscure points of practice. Worked examples help to clarify problem areas, and the book is cross-referenced throughout. This edition includes rates for the tax year 1994-95.;This new edition includes coverage of: contributions business agency plan 1994/95 review; retirement equalization; overseas secondees to the UK; class 1A treatment since the 1993 Finance Act; certificate of exception clarification; penalties tabulation on "failure to notify"; disproportionate dividends; Employers' Charter (revised edition); SMP & SSP revisions; "Place of business" - overseas matters; and gold bullion/commodities treatment.
