OTS to review income tax and National Insurance

This item was filled under Tax

The Office of Tax Simplification (OTS) will undertake a study into the alignment of income tax and National Insurance contributions. It will publish a final report before the 2016 budget.

The OTS will consider:


  • the case for change, including the distortions, burdens and costs associated with the current system;

  • the changes that could be introduced to bring the two systems closer together in relation to the taxation of earned income and the …
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