TAX MERGER PROPOSAL WINS MIXED SUPPORT

摘要

Accountants and tax advisers have given a qualified welcome to proposals for merging national insurance contributions with income tax, saying it would benefit small businesses and reduce red tape. In its review of small business taxation, the Office of Tax Simplification, set up by chancellor George Osborne last July, recommended bringing together the two taxes, as well as reforming the controversial IR35 rules for contract workers.