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PBR 2006: Employment Taxes

 
Gary Hull director of employment solutions at PricewaterhouseCoopers LLP looks at the few employment-related issues that were covered in the Pre-Budget Report 2006 and reflects on one or two areas that were not
 
From an employment tax perspective the 2006 Pre-Budget Report (PBR) was not the most exciting of the ten that have taken place since the current Chancellor of the Exchequer introduced them in 1997.
 
There were two significant areas of consultation announced.
Managed service companies
 
The Government has identified what it perceives as avoidance of tax and National Insurance contributions (NICs) through the use of managed service companies (MSCs). Such arrangements include intermediary service companies taking on 20 or more workers who...

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