Living standards for Britain’s low and middle income households will be lower in 2020 than they were a decade earlier even if growth returns. Households in this group are set for income falls of between 3 and 15 percent from 2008 to 2020. Who Gains from Growth? examines the changing structure of the UK jobs market in tandem with the effects of the tax and benefit system. It produces the most sophisticated modelling yet of the prospects for low to middle income households in the recovery.