Scotland’s tax hike may have backfired as receipt falls

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The Scottish government’s decision to raise the top rate of income tax may have backfired, according to analysis by the lawyer Dan Neidle.

Neidle’s research on tax data suggested that a decision to increase the top income tax rate to 48 per cent led to lower receipts.

HMRC data from 2024-25 suggested that the Scottish https://www.cityam.com/scotlands-tax-hike-may-have-backfired-as-receipt-falls/">[...]