IFS

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

In her first UK Budget, on 30 October, the Chancellor Rachel Reeves significantly topped up spending plans for both day-to-day (resource) spending and capital investment, in the current financial year (2024–25) as well as in future years.

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

The government has published a policy statement outlining its plans for local government funding in England next year, and providing further details on longer-term reform plans.

Growth has been better than expected this year, but the UK’s recovery is not yet secure. Structural changes will require reform, not just investment.

Changing the measure of debt could free up billions for investment, but it’s not a risk-free move.

How should pensions tax relief be reformed, and could it be done in ways that raise revenue?

The government is reportedly considering a change to the debt rule to allow for more borrowing for investment. We consider some of the options.

The fury about ending the winter fuel allowance is a diversion from a much important issue: our failing social care system.