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comm36.pdf
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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](/sites/default/files/styles/square_desktop/public/2022-06/IFS-person-graphic.png?itok=hWCtTSrz)
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: 30 June 2024).
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