EMPLOYMENT TAXES: WHERE ARE WE GOING? |
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| Authors: | John Whiting |
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| Affiliation: | John Whiting is a tax partner with PricewaterhouseCoopers LLP and immediate past President of the Chartered Institute of Taxation. This article is adapted from the author's Hardman Memorial Lecture of the Institute of Chartered Accountants of England &Wales. |
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| Abstract: | Employment taxes have become more complicated over time, and too much of an administrative burden is now placed on employers, especially smaller ones. Combining PAYE and NIC has the potential for big simplification of the system. My basic thesis is that circumstances have changed dramatically, and so must the system, because all is not well in the employment taxes area. |
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