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Reports

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....

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'
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...

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