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NICs Round-Up

Jeremy Edwards and Liana Coyne of Baker & McKenzie LLP's London Employee Benefits Group review some recent developments affecting NICs
The legislative background for National Insurance contributions (NICs) continues to be subject to amendment. This article highlights some of the recent developments in NICs over the past year. The article focuses on anti-avoidance measures HMRC guidance and procedures and changes to benefits and allowances.
Anti-Avoidance Measures
The crackdown on NIC avoidance continued in 2006. Of particular note was the passage of the National Insurance Contributions Act 2006 (NICA) and the imminent introduction of a new anti-avoidance disclosure regime for NICs. In addition there appears to be an increasing willingness on the part of HMRC...

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