The Autumn 2024 Budget brought some agricultural property into inheritance tax. What are the changes? Who will be affected?

How is the NHS in Scotland performing, and what does this mean for the Scottish Budget? Healthcare is the Scottish Government ...

The government has today published a policy statement outlining its plans for local government funding in England.

Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.

Changes in funding up to the Autumn Budget Revision (ABR), published on 2 October (before the UK Government’s Autumn Budget) ...

Falls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university ...

Foregoing a degree for an apprenticeship, saving during Covid and being born and bred in the capital have helped. With sky-high rents, others are not.

All of our research is categorised by topic area, such as ‘Education and skills’ or ‘Taxes and benefits’. You can find these topics from the top menu on the website. From here you can either go ...

We show that the redistribution of natural resource tax revenues to non-extractive municipalities stimulates economic ...

Paul has been director of the Institute for Fiscal Studies since 2011. He is a columnist for The Times, and is a regular contributor to other broadcast and print media. He is a visiting professor in ...