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NICs & Human Rights

Jeremy Edwards of Baker & McKenzie's London Employee Benefits Group analyses the impact that human rights law has on National Insurance contributions
The National Insurance contributions (NICs) legislation is likely to come under increasing scrutiny. There has been little if any challenge to date of the NICs legislation in the United Kingdom from the human rights angle. There have been some cases which have considered the application of human rights legislation to NICs but the cases to date do not represent a fundamental challenge to the operation of the NICs legislation as such.
The lack of human rights case law relating to the NICs legislation is somewhat surprising given the vast sums which are raised under it. In 2005/2006 for instance the yield is expected to be some...
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