Source · Select Committees · Treasury Committee

Recommendation 19

19 Paragraph: 146

Evidence to this inquiry is clear that differences between income tax and national insurance contributions...

Recommendation
Evidence to this inquiry is clear that differences between income tax and national insurance contributions create distortions and unfairness. While we have not heard enough evidence to recommend a wholescale merger of national insurance contributions and income tax, the Government should consider what can be done to remove the distortions gradually through time.
Paragraph Reference: 146