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....

Government tax rules are hindering good government intentions to help vulnerable and disabled people live independently within the community. A new report from the Low Incomes Tax Reform Group finds that more help and joined-up government are needed if the move towards direct payments and individual budgets is to be effective as it could be....

This report by Community Links, Low Incomes Tax Reform Group and Child Poverty Action Group follows a technical and qualitative study of the tax, tax credit and social security systems and barriers to employment. Our research included interviews with a number of individuals in receipt of tax credits and social security benefits in, out of and contemplating work....