The National Insurance Contributions Bill as amended in Public Bill Committee has been published on the Parliament website.
Government amendments to schedule 1 (reflecting increases in NIC rates) and schedule 2 (in relation to the defence of reasonable care) were agreed when the committee met on Monday. The Bill will now proceed to the House of Commons Report stage.
MPs heard evidence from tax experts including John Whiting, tax director at the Office for Tax Simplification, Gillian Wrigley of the Low Incomes Tax Reform Group (LITRG), Frank Haskew, head of the ICAEW Tax Faculty, and Baker Tilly partner Andrew Hubbard. Government witnesses included David Gauke, financial secretary to the Treasury, and HMRC officials.
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