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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....

The LITRG has called for greater clarity around how couples are dealt with in the tax and tax credits systems....

The LITRG has published a manifesto setting out the agenda the Group would like the next government to pursue for taxpayers on low incomes....

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 travel expenses and increase their take home pay. This report looks at how concerns about the use of ‘traditional’ umbrella arrangements by low-paid agency workers resulted in the birth of ‘Pay Day by Pay Day’ (PDPD) schemes....