Reports

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...

The LITRG has published an agenda for making the tax system fairer and easier to use for taxpayers on low incomes....

LITRG have participated in the consultations about tribunals reform which followed the recent White Paper. In a series of contributions, we have considered specific aspects of the proposals for reforming the tax appeal tribunals from the perspective of a user on a low to modest income, who is probably unrepresented. In our report Tax Appeals - a low income perspective, we look at the reform from t...