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Reports

painter, woman working on a tablet, doctor and nurse, policeman, and a welder
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’....

Care workers – challenges of the tax and benefits system
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 15 January 2004

Disability in Tax and Related Benefits: The Case for a Modern and Coherent Approach

The Low Incomes Tax Reform Group (LITRG) has published a report entitled 'Disability in Tax and Related Benefits: The Case for a Modern and Coherent Approach' on how the system of tax and tax related benefits impacts on people with disabilities. The LITRG's objective is to understand how and why there is no coherent and consistent 'joined-up' approach; to encourage discussion on how best to close ...

Published on 14 January 2004

Tax help for older people

Pilot projects in the South West and West Midlands, April 2001 to March 2002...

Published on 13 January 2004

Students, the case for making life easier

This report published in January 2001 looks at the problems that students face with the current tax system and recommends a set of measures geared towards treating students as a separate category of customer within the Inland Revenue....

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