NICS

QuestionMy client runs a business through a limited liability partnership. It was established in this form for legacy reasons many years ago. The business proved successful, and the individual founders took on investment from two companies who now...

Bezhan Salehy

Damien Crossley

Damien Crossley and Bezhan Salehy (Macfarlanes) examine the Government’s latest policy paper.

Baroness Neville-Rolfe DBE CMG

The Shadow Treasury Minister in the House of Lords, Baroness Neville- Rolfe DBE CMG, explains why and how the Opposition challenged the Government’s NIC changes in the House of Lords.

Payments to employees under tax avoidance scheme were taxable earnings despite purported repayment obligation

Payments to an EBT to avoid income tax and NICs did not have a ‘prohibited purpose’

Insolvency consequences of a failed avoidance scheme: C Purkiss v T Kennedy and others [2025] EWCA Civ 268 (14 March) is not a tax case but will be of interest to many tax practitioners because it concerns the insolvency consequences of a failed...

Lord Macpherson

What Budget advice is the Chancellor likely to receive from the Permanent Secretary at the Treasury? We asked former Permanent Secretary Lord Macpherson for his thoughts.

UK business liable for employers’ NICs under host employer rules.