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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 30 October 2017

Self-employed claimants of universal credit – lifting the burdens

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...

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