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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.2 Employment, earnings and Class 1, 1A and 1B contributions /Class 1A National Insurance contributions / E8.279B Deduction for Class 1A NIC in business accounts of payer

E8.279B Deduction for Class 1A NIC in business accounts of payer

Personal and employment tax

Class 1A contributions are deductible in computing the

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E5.607 Corporate members

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

D1.8101 Groups of companies

B5.301 Intellectual property—overview

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.413 Car hire

B5.820 Charity's profits of trade—general liability to income tax

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

D1.404B Large company definition for R&D tax relief

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

E1.416 Dividends from non-UK resident companies—general

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE