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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.11 NIC planning /Anti-avoidance provisions—GAAR / E8.1160 Application of GAAR to NIC

E8.1160 Application of GAAR to NIC

Personal and employment tax

E8.1160 Application of GAAR to NIC

The general anti-abuse rule was introduced by Finance Act 2013¹ and was extended to cover National Insurance Contributions for tax arrangements entered into on or after 13 March 2014².

The provisions of the GAAR (as detailed at A7.410–A7.416) apply equally to NIC, with the appropriate necessary modifications. In particular the definition of 'tax arrangements' that are abusive are modified to include earnings for national insurance purposes³. Any adjustments that need to be made to counteract,

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

E4.1167 Payments made after leaving and after issue of form P45

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts