National Insurance Contributions 2020/21

ISBN-13: 9781526514868 / Angielski / Miękka / 2020 / 448 str.

Sarah Bradford

Opis

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

Spis treści

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)