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

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

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

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

Foregoing a degree for an apprenticeship, saving during Covid and being born and bred in the capital have helped. With ...

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

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 ...

The new government says housing market failures are one of the UK’s biggest barriers to growth. What part does tax have to play in this? How does tax affect the availability and affordability of ...

Carl is Deputy Director of the IFS, a Fellow of the Academy of Social Sciences, an editor of the annual IFS Green Budget and a Director of the Pensions Review. His research includes issues around the ...

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.

David is an Associate Director and helps lead two main areas of research at the Institute. First is work on devolved and local government finance, with a particular focus on the distribution of ...

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