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Robin Williamson of the Low Incomes Tax Reform Group of the CIOT considers the PBR from the viewpoint of those on low incomes
Although the Chancellor had no option but to announce tax rises in this year's Pre-Budget Report he was able to protect those on low incomes from the worst of the increases. He even announced some good news including some measures that we and others in the welfare rights world have been advocating for some time; though there were disappointments too. For low-income taxpayers and tax credit claimants the downside of any new measure is the added complexity it brings even if the measure is in itself beneficial. Interactions between various fiscal systems can have the result that for each new tax relief or exemption or for each...
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