Onshore employment intermediaries: NIC Targeted Anti-Avoidance Rule from 6 April 2014
Tue 15 Apr 2014
The Government has already introduced amendments to the Social Security (Categorisation of Earners) Regulations 1978 to accompany the new anti-avoidance rules (‘false self-employment’) announced in the Budget. At the time of the Budget a targeted anti-avoidance rule (TAAR) for income tax and PAYE was announced. On Monday 6 April 2014 the Treasury announced that a complementary NIC TAAR will also be introduced as soon as possible.
The NIC TAAR will have retrospective effect as from 6 April 2014.
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