7 reasons Income Tax and NI need to be merged (and 7 reasons they don't)

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Conservative Party chiefs are considering making a manifesto pledge to merge income tax and national insurance. Is this a good idea or not? PP looks at the pros and cons…

Thanks to Barnett Waddingham senior consultant Malcolm McLean (pictured) for providing most of the below list.   For - NI is already for all intents and purposes a tax on earned income - effe...

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