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Searching for: researcher is "office of tax simplification (ots)"

Surveys listed in reverse order of publication date

Results 1-3 of 3.

The closer alignment of income tax and national insurance
The closer alignment of income tax and national insurance
Office of Tax Simplification (OTS)
7 Mar 2016 United Kingdom Taxation, State Pensions
The Office of Tax Simplification (OTS) has published a report which looks at why National Insurance (NI) contributions are collected differently to income tax and outlines seven key steps to achieve a closer alignment of these two taxes. Part of the report suggests that in an era of increased longevity and with more people working beyond the state pension age, the NI exemption that is currently applicable to men aged over 65 and women aged 63 or more needs to be examined.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Mar 2016 or click here (this link will not work in all circumstances). For further information about Perspective click here.

1C96666E   Click here to contact the authors.
 
Review of pensioners' taxation: Final report
Review of pensioners' taxation
Office of Tax Simplification (OTS)
Jan 2013 United Kingdom Taxation, Pension Reform, Pensioners & Retirement
The Office of Tax Simplification (OTS) has published a final report following its review of pensioner taxation. The report builds on the findings in the interim report and outlines a set of recommendations for simplifying pensioner taxation. The recommendations call for both legislative change to remove existing complexities in the tax system as well as administrative improvements to make it simpler for pensioners to comply with their obligations.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jan 2013 or click here (this link will not work in all circumstances). For further information about Perspective click here.

2B741737    
 
Review of pensioners' taxation: Interim report
Review of pensioners' taxation: Interim report
Office of Tax Simplification (OTS)
6 Mar 2012 United Kingdom Taxation, Pensioners & Retirement
The Office of Tax Simplification (OTS) has published the initial findings of its review of pensioner taxation. The interim report focuses on identifying the areas of the tax system that cause older taxpayers the most problems and outlines possible directions of travel for the future of the review. The areas for further consideration include the age related allowances, the married couples allowance, the taxation of savings, PAYE forms and the administrative processes faced by pensioners.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Mar 2012 or click here (this link will not work in all circumstances). For further information about Perspective click here.

546735DA    
 

Results 1-3 of 3.