½Û×ÓÊÓÆµ

Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.7 International aspects /International aspects of NIC—EU legislation / E8.730 International aspects of NIC—EU legislation—variation of terms
Commentary

E8.730 International aspects of NIC—EU legislation—variation of terms

Personal and employment tax

The provisions set out in E8.729 may be varied in the case of particular persons (or particular categories of person) by the social security authorities of the states involved1. This is often referred to as the 'escape clause', which gives the authorities the ability, in appropriate cases where agreement of all parties is possible, to arrange for coverage in the state most appropriate to the needs of the individual

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 14:06