Simplification of National Insurance of the Self Employed - CIOT comments

6 Jul 2017

The condoc made proposals on two avoidance issues:

a new set of obligations for high-risk promoters, their intermediaries and users; and to encourage users of avoidance schemes to settle their tax affairs after similar cases have lost in court or tribunal.

The condoc and CIOT comments are available below in Adobe (PDF) format.

Technical Team 8 October 2013