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Winners And Losers Among The Low Paid

Robin Williamson Technical Director of the Low Incomes Tax Reform Group and a volunteer with Tax Aid brings us a LITRG/TaxAid perspective on tax changes in 2003
It is a favourite saying in Government circles that you cannot have both simplification and fairness because simplification on its own is apt to produce too many losers whereas to achieve fairness or the right balance between winners and losers is a very complicated process.
In this article we look at certain cases where the changes coming into effect in 2003 have produced winners but also losers among the low-paid. We consider the new tax exemption for foster carers which is sadly not shared by their counterparts who care for adults in need of similar help. We...

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