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Scotland’s flawed tax raid must serve as a warning to Burnham

Last week it emerged that increasing the top rate of income tax in the country to 48p had resulted in lower revenues. It appears that some Scottish taxpayers altered their behaviour, taking more income as dividends, increasing pension contributions on which they received tax relief at the new, higher rate, or simply changing how they worked.

https://www.telegraph.co.uk/business/2026/07/29/scotlands-flawed-tax-raid-must-serve-warning-burnham/