This "explainer" looks at how the parties' proposals would affect Scotland and Wales, covering tax, spending, public …

on current forecasts for UK government funding and devolved tax revenues, suggests that 2025-26 will see a substantial …

by how much is unclear. The current UK government wants to announce tax cuts before the upcoming general election, but …'s devolved tax revenues - in particular given recent and planned tax policy changes - is uncertain. Taken together, these factors … make the task of planning Scottish tax and spending decisions particularly challenging - an issue discussed in an IFS …

This report gives a high-level overview of tax policy across the period 2010 to 2024. An appendix summarises the main … tax policy changes. There are some clear distinctions between the governments before 2019 (including the coalition … government of 2010-15) and the governments from 2019. Most notably, tax revenue as a share of national income was remarkably …

This chapter of our second annual Budget Report looks at Scottish tax policy and revenue, the overall amount of funding … recent years. On the tax side, as with the current year, increases to income tax on those on higher incomes are set to raise … a modest amount, but much more important have been significant upwards revisions to forecast underlying tax revenues …

The past 14 years have witnessed an enormous amount of reform to the tax and benefit system. While it is tempting for … report, we study the impact of policy changes to direct taxes (income tax, National Insurance contributions and council tax … is this tax and benefit system that they will inherit and which departures from will be measured against. …

UK business investment is the lowest in the G7 and among the lowest in the developed world. Tax has a role to play in … shaping investment incentives, and the UK's corporate tax system is one of extremes. While the rate of corporation tax (19 … tax rates in the UK (a measure which accounts for the generosity of allowances as well as the headline rate) are middling …