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a grey sky with a colourful umbrella
Updated 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
Updated 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.

6 piles of wooden blocks each with a green arrow pointing upwards the block on top of each pile has a letter on, together spelling out the word 'SAVING'
Updated 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 ...

A green piece of paper with a tear in it revealing a white paper beneath, the white paper seen through the rip has the word 'REFUND' typed on it.
Updated on 15 October 2013

The Tax Repayment System and Tax Refund Organisations - a call for action

This report specifically highlights areas in which the tax profession, HMRC, the OTS and others, need to work together to ease the tax repayment system for the low-income and unrepresented taxpayer. We emphasise the need to protect consumers by helping them make informed choices about whether or ...

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