We are pleased to publish our report ‘Labour Market Intermediaries: a technical report outlining how umbrella companies and other intermediaries operate in the la
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-paym
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 an
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
In this report, we consider and use a range of complementary and supporting evidence, including face-to-face, telephone and online research, to comment on whether gove
In view of financial pressures on low-paid agency workers, it is unsurprising that they are drawn to ‘umbrella’ arrangements which give them some tax relief on their t
