Harmonising the fringes of National Insurance and income tax

  • Daniel Sandler

Published on 1 March 1993

The purpose of this paper is to review the differing treatment of fringe benefits for income tax and National Insurance purposes, to determine whether there should be different bases for the treatment of fringe benefits in these two areas.

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The purpose of this paper is to review the differing treatment of fringe benefits for income tax and National Insurance purposes, to determine whether there should be different bases for the treatment of fringe benefits in these two areas.

Authors

Person graphic

Daniel Sandler

Report details

DOI
10.1920/co.ifs.1993.0036
ISBN
978-1-873357-27-9
Publisher
IFS

Suggested citation

Sandler, D. (1993). Harmonising the fringes of National Insurance and income tax. London: IFS. Available at: https://ifs.org.uk/publications/harmonising-fringes-national-insurance-and-income-tax (accessed: 25 April 2024).

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