Bradford, Sarah,

National insurance contributions 2020/21 / Sarah Bradford. - 1 online resource (432 pages). - Core tax annuals . - Core tax annuals .

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)

Abstract freely available; full-text restricted to individual document purchasers.

"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 ú30,000 and taxable sporting testimonials in excess of ú100,000 - 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."--




Mode of access: World Wide Web.

9781526514899

10.5040/9781526514899 doi






Social security taxes--Law and legislation--Great Britain.
Personal tax


Electronic books.

KD3252 / .B736 2020eb

343.4105242