It is well publicised that the Government is committed to cracking down on tax avoidance and evasion, from individuals who bend the rules through to lawbreakers who evade their taxes altogether. Whilst David Gauke (Exchequer Secretary to the Treasury) announced in his ‘Compliance Progress Report (March 2013)’ that the UK’s tax gap figures rank among the lowest in the world, the ...

HM Revenue & Customs (HMRC) has been issuing demands for National Insurance Contributions (NIC) to property letting landlords on the basis that they are ‘self-employed earners’ running a ‘business’. Self-employed earners who are liable to income tax on the profits of a trade, profession or vocation will also generally be considered a self-employed earner for NIC purposes. ...