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Matter of status

17 March 2015 / Philip Fisher
Issue: 4493 / Categories: Comment & Analysis , Employees , Income Tax

The OTS’s latest recommendations for employment taxation


  • The Office of Tax Simplification turns its gaze on employment status with its final report of this parliament.
  • Would unifying National Insurance treatment or introducing a statutory test solve the problem of incorrect employment status?
  • The dividing line between employment and self-employment is becoming less clear.
  • In a recession the use of self-employed contractors may keep some businesses afloat.
  • Could a new legal entity provide a solution or would this also be open to manipulation?

The Office of Tax Simplification (OTS) recently launched its final vessel before the next government decides on its future. It was a 188-page ocean-going liner entitled Employment Status Report.

The office’s tax director John Whiting hit the nail on the head: “In tackling the knotty subject of employment status...

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