Market leading insight for tax experts
View online issue

TAAR to counter NIC avoidance by employment intermediaries

HM Treasury has announced that it will introduce a targeted anti-avoidance rule (TAAR) to counter false self-employment arrangements in relation to NIC ‘at the next available legislative opportunity’ with retrospective effect from 6 April 2014. This will complement the income tax TAAR in Finance Bill 2014 (cl 16 which inserts new s 46A into ITEPA 2003). David Gauke exchequer secretary to the Treasury said: ‘The government is fully committed to tackling tax and national insurance avoidance and will take the necessary steps to protect the exchequer and maintain fairness in the tax system.’

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.