National Insurance Contributions 2020/21

Erscheinungsjahr 2020
ISBN: 978-1-5265-1486-8
Verlag: BLOOMSBURY PROFESSIONAL

Buch, Englisch, 448 Seiten, Paperback, Format (B × H): 156 mm x 234 mm

Reihe: Core Tax Annuals

National Insurance Contributions 2020/21 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 applied for 2020/21
- Changes to the off-payroll working rules - delayed until April 2021
- National Insurance implications of Covid-19 Support measures
- Extension of the Class 1A charge to apply to taxable termination payments in excess of £30,000 and taxable sporting testimonials in excess of £100,000
- NIC impact of the UK leaving the EU on 31 January 2020 and the transitional rules applying to 31 December 2020

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

Autoren/Hrsg.

Bradford, Sarah

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

Chapter 1 Introduction to Stamp Taxes 1
Chapter 2 Scotland - Land and Buildings Transaction Tax 16
Chapter 3 Wales - Land Transaction Tax 59
Chapter 4 SDLT - General Rules 88
Chapter 5 SDLT Reliefs 172
Chapter 7 SDLT and Partnerships 283
Chapter 8 SDLT Administration and Compliance 311
Chapter 9 SDLT Anti-Avoidance Rules 343
Chapter 10 Stamp Duty - General Rules 379
Chapter 11 Stamp Duty Reliefs 406
Chapter 12 Stamp Duty Reserve Tax (SDRT) 434
Chapter 13 Planning, Pitfalls and Legacy Liabilities 450
Appendix A Addresses, Contact Details, etc 467
Appendix B Sample Forms, etc 473
Appendix C Stamp Taxes - HMRC Revised Procedures as a Result of Covid-19 (Coronavirus)

Über Autor(innen)

Bradford, Sarah
Sarah Bradford BA(Hons), FCA, CTA (Fellow) is the director of WriteTax Ltd and WriteTax Consultancy Services Ltd which provide technical writing and consultancy services on tax and National Insurance contributions. Sarah is an experienced technical author who has written a number of popular titles. She also contributes to a wide range of publications and newsletters. To find out more about her work, please visit the WriteTax website at www.writetax.co.uk.