Silly season announced itself today with a string of stories trumpeting the big news that the Tories are thinking seriously about merging national insurance with income tax.


A leading tax expert called for clarity over the rationale behind IR35 yesterday, as a Lords committee’s call to re-examine the “longer term case” for combining taxes on income and NICs was bac


The Office of Tax Simplification (OTS) continues.


The Office of Tax Simplification (OTS) has published a new report calling for

The Chancellor’s share-scheme reforms in Finance Bill 2013 draft clauses got mixed reviews from remuneration tax expert and part-time theatre critic Philip Fisher.

I’m just off to India, where I do not expect to conduct an in-depth study of the Indian tax system, explains Simon Sweetman.


The government’s attempt to deflect criticism of senior civil servants using personal services companies to avoid tax symbolises why the UK tax system is so chronically complex.



HMRC is consulting on a range of suggestions to standardise its treatment of employee share options and extend self-certification for employers wanting to take up the opportunities.

“Disincorporation” they said.


The government has delayed a consultation on options to integrate the operation of income tax and National Insurance Contributions (NICs).