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The government’s response to proposals by the Office of Tax Simplification is fatally flawed, argues MIKE TRUMAN
KEY POINTS
- Small Business Review is predicated on integrating tax and NI contributions.
- Budget only proposes integrating the operation of them.
- Disincorporation relief is of little relevance in that case.
- IR35 proposals were only meant to be a stop gap.
Two of the three accountancy firms I worked for Robson Rhodes and Arthur Andersen are no longer in existence (the third though I won’t name it for fear of being the finger of doom is fortunately going from strength to strength).
I worked for Robson Rhodes in the very early 1980s and part of my salary package was 15p per day luncheon vouchers. They were exempt from tax under ESC A2 a concession originally introduced to allow employers to provide meal vouchers of...
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