Sep 4, 2025
EMBARGO: 00.01 4 Sept 2025 Almost half the revenue raised from introducing Partnership NICs would be raised from partners in the top 0.1%. By providing the same allowances as available to employees, 66% of current partners would pay no additional tax. This analysis...
Sep 4, 2025
Download the full report Equalising National Insurance on Partnership Income: Revenue and Distributional Effects By Arun Advani, Sebastian Gazmuri-Barker, Andrew Lonsdale, and Andy Summers [Download PDF] This report models the introduction of an equivalent to...
