Archive for the 'national insurance' Category

Warning over national insurance and income tax merger plans – The Guardian

“Government plans to merge national insurance and income tax expected in this week’s budget could be ‘politically explosive’ and create a new system of winners and losers, tax experts have warned.”

Full story

The Guardian, 20th March 2011

Source: www.guardian.co.uk

Fixed share partners are not employees, EAT rules – The Lawyer

“An attempt to have fixed share partners legally defined as employees has failed at the Employment Appeal Tribunal.”

Full story

The Lawyer, 26th November 2010

Source: www.thelawyer.com

Revenue and Customs Commissioners v Kearney – WLR Daily

Revenue and Customs Commissioners v Kearney [2010] EWCA Civ 288; [2010] WLR (D) 89

“To obtain an extension of time to pay Class 3 national insurance contributions a taxpayer had to show that his failure to make the payments on time was due to ignorance not caused by his own lack of care and diligence. All relevant circumstances were factors to be balanced together to assess or evaluate on a case-by-case basis whether due care and diligence had been exercised, and if not, whether that failure had been the cause of the contributor’s ignorance of his obligation to pay the contributions.”

WLR Daily, 24th March 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

National Insurance Contributions Act

National Insurance Contributions Act published

Full text of Act (PDF)

Source: www.opsi.gov.uk

Anger as pension reform rejected – BBC News

“The government has rejected a plan to let women boost their state pensions by buying up to nine years’ worth of extra National Insurance (NI) contributions.”

Full story 

BBC News, 20th December 2007

Source: www.bbc.co.uk


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