This report highlights 10 key facts about UK tax and public finance policy that will underpin the choices faced by governments in coming decades.

This report discusses the temporary full-expensing policy and whether it should be made a permanent part of the corporate tax base.

In January 2020, the UK government formally announced its intention to create a number of Freeports across the UK, with the aim of promoting job creation and regeneration, boosting trade, investment and innovation, and supporting the 'levelling up' agenda. The Freeports offer various tax and...

Last month, the Chancellor set out additional funding for the National Health Service (NHS) in the Autumn Statement. This came alongside the promise of new recovery plans and targets for emergency care and primary care, a recommitment to the elective recovery plan, and a promise of a...

How have employment, earnings and incomes performed in Scotland compared with the rest of the UK? What drives geographic inequalities within Scotland?