The OBR forecast will underpin the Chancellor’s decisions at the next Spring Forecast. As the OBR comes up with its forecast, ...

Council tax in Scotland – as in England – is out of date, regressive and distortionary. How should it be reformed, and what ...

Scotland’s Tax Strategy is welcome but says little concrete about tax policy. And some actual tax policy is divorced from any ...

Scotland’s Budget for 2025–26, published in December, announced an immediate increase in the surcharge in land and buildings transaction tax (LBTT) on the purchase of second and rental homes, from 6% ...

This work happens in areas such as education, health, poverty, inequality, inflation, jobs and employment, public finances and tax. If you are a journalist and would like to speak to one of our ...

“The government yesterday published the final local government finance settlement, which confirmed final funding allocations ...

We estimate local housing supply elasticities for 325 local authorities and 6,788 census tract areas in England.

Confusion is built into our approach to net zero. We need to be more pragmatic about whether emissions will genuinely be new.