Source · Select Committees · Treasury Committee
Recommendation 17
17
We strongly believe that a major reform of the tax treatment of the self-employed and...
Conclusion
We strongly believe that a major reform of the tax treatment of the self-employed and employees is long overdue. The current system is confused, unfair and unsustainable. The review should incorporate the benefits which accrue upon payment of NICs and other taxes as well as the level, the incentives and the interaction of such taxes. It should look as far as is possible to eliminate the so-called ‘three person problem’ altogether. (Paragraph 139) 76 Tax after coronavirus