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Abolishing Class 2 National Insurance and introducing a contributory benefit test to Class 4 National Insurance for the self-employed
The 2015 Budget confirmed the government’s intention to abolish Class 2 NICs.
Changes to class 2 NIC
Since 6 April 2015 taxpayers have no longer been required to pay their Class 2 NI contributions ‘up front’ to HMRC....
Claiming special relief and the meaning of 'unconscionable'
Special relief (see TMA 1970 Sch 1AB para 3A) is a claim of ‘last resort’ for the taxpayer who has failed to comply with...
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Two individuals – or a couple?
The Low Incomes Tax Reform Group (LITRG) has published a report,