NIM02190 - Class 1 NICs : Earnings of employees and office holders : Goods and/or services purchased by directors and other employees : Contents

1. NIM02191

   Class 1 NICs: Earnings of employees and office holders: Goods and/or services purchased by directors and other employees: Background – The ‘Overdrive’ case
2. NIM02192

   Class 1 NICs: Earnings of employees and office holders: Goods and/or services purchased by directors and other employees: Liability for NICs where goods/services purchased by employee/director on their own account
3. NIM02193

   Class 1 NICs: Earnings of employees and office holders: Goods and/or services purchased by directors and other employees: Directors/employees authorised to make contracts on behalf of employer
4. NIM02194

   Class 1 NICs: Earnings of employees and office holders: Goods and/or services purchased by directors and other employees: Examples
5. NIM02195

   Class 1 NICs: Earnings of employees and office holders: Goods and/or services purchased by directors and other employees: Evidence required