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Written question asked by Lord Christopher (Labour) on Tuesday, 27 January 2015, in the House of Lords. It was due for an answer on Tuesday, 10 February 2015. It was answered by Lord Deighton (Conservative) on Wednesday, 4 February 2015 on behalf of the Treasury.

Income Tax

Question

To ask Her Majesty’s Government what changes have been made in the last five years to the rules on the distinctions for income tax purposes between employment and self-employment.

Answer

The Government have not made any changes to the rules on the distinctions for income tax purposes between employment and self-employment in the last five years.

However the Government has taken action to address false self-employment both through intermediaries and limited liability partnerships (LLP), making changes that mean that a salaried member of an LLP will be treated as an employee for income tax.

Secondary information

Type
Written question
Reference
HL4489
Session
2014-15
Subjects
Employment Income tax Self-employed
Link
View this Written question on www.parliament.uk