Review to propose NI/income tax merger

A MERGER of income tax and NI should be the focus for the Treasury, rather than continually make piecemeal changes to the tax system, a review by the Office of Tax simplification is expected to recommend.

The second part of the Office of Tax Simplification’s review of the tax system, due out on Thursday, is expected to recommend focus on the income tax/NI merger, rather than wholesale changes to controversial freelance tax rule IR35.

A merger of the two taxes could deal with many of the issues surrounding individuals’ employment status, reports the Telegraph.

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