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Putting the Harm in Harmonisation

 
Martin Benson Partner Baker Tilly discusses the ongoing saga of tax and NIC harmonisation
 
The harmonisation of tax and NIC has been a hardy perennial of tax consultations ever since the ceiling on employers' NIC was removed in 1985. There is an obvious attraction to bringing employment income tax and NIC together ideally into a single charge.
 
However this goal has been and is growing further beyond reach. This may be because the Government has higher priorities.
 
Ministers want to discourage what they see as bad behaviour such as avoiding tax driving polluting cars having too much fun on business trips relocating employees when business needs dictate that they must work in a different location working in a...

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