Simon Owen

SIMON OWEN, editor of Taxation from 1984 to 1987, recalls magazine life in the 1980s

A satisfactory conclusion

Readers may recollect my article 'Another Trap to Avoid', published on 4 October 2001 at page 13. This concerned the rather unusual, but not unknown situation, where a taxpayer has both employment and self employment within the same National Insurance contributions year and pays Class 1, Class 2 and Class 4 contributions during the same year.