Taxes on wealth and spending

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

At this event, an expert panel debated what part tax plays in housing market failures and what can be done to fix it. 

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

We discuss how inheritance tax actually changed in the Budget, who will be affected and whether it was a good idea.

By 2029–30, the share of deaths liable for inheritance tax is forecast to rise to reach its highest level in over 50 years.

We’re look at some of the challenges facing the Chancellor and what she can learn from previous Budgets.

The chancellor should focus on the tax base and close loopholes to make the system fairer

This online event looked at the case for reforming capital gains tax and what the government could do in the upcoming budget.

Should the government raise capital gains tax in the Budget? What is the case for reforming capital gains tax? What are the options for reform?

What options does the Chancellor have for raising taxes in the October Budget?

An assessment of tax policy changes and the policymaking process from 2010 to 2024.