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Liability to Class 1A National Insurance Contributions

Core Tax Annual: National Insurance Contributions 2018/19

Author:
Sarah Bradford
Publisher:
Bloomsbury Professional
Edition:
First edition
Publication Date:
2018
Chapter 4: Class 1A National Insurance contributions Liability conditions Does a Class 1A National Insurance liability arise? Is the item chargeable to income tax? Is the employment a relevant employment? Are the earnings liable to Class 1 National Insurance contributions? Is the benefit excluded from the Class 1A charge? ...

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