Published on 4 April 2023
Good guidance – the importance of effective guidance for unrepresented taxpayers
We are pleased to publish our latest report, looking at the importance of effective guidance for unrepresented taxpayers. ...
Reports
Published on 24 March 2021
Labour Market Intermediaries
We are pleased to publish our report ‘Labour Market Intermediaries: a technical report outlining how umbrella companies and other intermediaries operate in the labour market and the implications for workers who use them’....
Published on 4 December 2020
A better deal for the low-income taxpayer
The LITRG has published a paper ‘A better deal for the low-income taxpayer'....
Published on 2 May 2018
Care workers – challenges of the tax and benefits system
This report outlines the challenges that the tax and benefits systems present to care workers – many of whom are already grappling with practices such as non-payment of travel time and zero-hours contracts – and puts forward a number of recommendations for reform....
Published on 27 February 2018
The complexities of government-incentivised savings for people on low incomes
The Chartered Institute of Taxation's (CIOT) Fellowship thesis by Kelly Sizer on the problems facing those on low-incomes when trying to navigate savings tax issues and their interactions with means-tested benefits. Kelly specifically focuses on pensions (including auto-enrolment), Lifetime ISAs and Help to Save....
Published on 30 October 2017
Self-employed claimants of universal credit – lifting the burdens
In this report, we summarise the main shortcomings of the current universal credit system in respect of the self-employed and propose what we believe to be a workable alternative. Our report does not seek to start from the beginning, instead we set out our own diagnosis of what is wrong with the current system and we suggest changes to the existing system that attempt to preserve the current incen...