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Transfer of Functions

Mark Whitehouse, McGrigors, looks at some of the differences between income tax and National Insurance, both in terms of the scope of the charges and the procedures that apply to each

 
Mark Whitehouse McGrigors looks at some of the differences between income tax and National Insurance both in terms of the scope of the charges and the procedures that apply to each
 
Although policy responsibility for social security has remained with the Department for Work & Pensions the merger of the Contributions Agency with the Inland Revenue put National Insurance contributions policy firmly under the Revenue's control. This might have been an opportunity for simplifying employment taxes generally; even confronting the vexed issue of whether or not NICs should in fact just be a tax. A little over six years...

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