Reader comment – the burden of tax administration

In most small businesses that I deal with, the yield from national insurance exceeds income tax, but now more detailed records need to be kept for the three tiers of thresholds. The rules are different – and a major factor in the introduction of the controversial IR35 – but the money all goes into the same pot. For a PAYE inspection, two different inspectors are sent out to enforce the separate sets of rules for money collected from the same source.

It’s the equivalent of the old outside toilet.

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