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.

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 ...

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 ...

The LITRG has published an agenda for making the tax system fairer and easier to use 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 ...