ICAEW.com works better with JavaScript enabled.

National Insurance - articles

Features and articles from ICAEW on National Insurance in the UK tax regime.

How do you tax a robot?

Anita Monteith Taxline 09-05-2018

The Tax Faculty's technical lead, Anita Monteith, looks at the tax challenges brought by the increasing use of artificial intelligence and robotic process automation.

Employment taxes – what’s new for 2018/19?

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Sarah Bradford Taxline 19-02-2018

Sarah Bradford of Writetax Ltd explains some of the April 2018 employment tax changes that employers and advisers need to know about, including termination payments, company cars, student loans and P11D changes

Hypothecation of taxes – a cure to austerity?

Ian Young 25-01-2018

Is hypothecation - assigning particular tax revenues to a specific public policy goal - a good thing? Read Ian Young's article presenting the facts and then decide.

The things worrying tax practitioners in 2017

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Rebecca Benneyworth, tax lecturer and writer Taxline 19-06-2017

Rebecca Benneyworth, tax expert, lecturer and writer, shares her thoughts on some of the issues concerning practitioners at the moment, including Making Tax Digital, VAT thresholds, and HMRC quarterly updates

More rules for employers

Peter Bickley Taxline 15-06-2017

Peter Bickley highlights two important April 2017 tax changes relating to disguised remuneration and off-payroll working

Introducing the Tax Faculty's Employment Taxes and NIC Committee

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Ken Voller, Tax Business Ltd Taxline 14-06-2017

Ken Voller, director of Tax Business, explains the work of this Tax Faculty committee and how tax practitioners can get involved.

Showing 10 of 38 items