皇冠体育app

Office of Tax Simplification Income Tax/NICs closer alignment project

Consultative Committee

It has been the OTS鈥檚 practice on our previous projects to form small, informal Consultative Committees (CCs), comprising up to 10 members. 皇冠体育app role of the CC is to assist us with the direction of the project concerned: to suggest avenues for exploration (including people/groups to meet), to critique our plans, provide practical insights, to debate our findings and in due course to review our ideas and recommendations. This helps us achieve our aim of producing reports that are evidence-based, balanced and credible. Consultative Committee members are unpaid and input to the OTS project through occasional meetings as well as by correspondence.

Members of the Consultative Committee

皇冠体育app members are:

• Belinda Johnson
• Colin Ben-Nathan
• Paul Tucker
• Robin Williamson
• Stephen Herring
• Stephen Relf
• Stuart Adam
• A representative from each of HM Treasury and HMRC attend CC meetings.

Meeting of the CC

皇冠体育app CC had an initial meeting on Wednesday 7 October. 皇冠体育app main topics discussed were:

• Terms of Reference for the project
• Problems in practice: where do CC members see difficulties
• 皇冠体育app OTS鈥檚 key questions: CC members reviewed and commented on a draft set of questions that the OTS will be using to guide discussions at its meetings
• Project plan, including timings
• Groups and bodies the OTS plans to visit: OTS tabled an initial list and CC members added further suggestions.

皇冠体育app Committee had a further meeting Wednesday 8 December to consider the emerging themes from the review. 皇冠体育app main topics discussed were:

• 皇冠体育app extent to which NICs are understood
• 皇冠体育app alignment of NICs with income tax 鈥� common areas and exceptions
• 皇冠体育app legislative and guidance framework
• 皇冠体育app case to operate NICs on an annual basis
• 皇冠体育app employers鈥� contribution
• 皇冠体育app distinctions between employed and self-employed
• Issues and concerns with the administration of NICs