L

Lord Sikka (Lab)

Speaking in the House of Lords on 10 November 2025

Debate

National Insurance: Partnerships

Contribution

My Lords, whether someone trades through a company or a partnership is a personal choice. That choice should not be incentivised by the national insurance system. It is wrong to hand incentives to rich accountants and lawyers to dodge employers’ national insurance just because they trade as partnerships. That differential treatment encourages abuse and avoidance strategies. Does the Minister agree, and if not, can he give reasons?

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