The latest tax, employment, business and economic news affecting firms and individuals alike. Updated each day.

Rate falls 38% in the last 20 years.

MSPs vote in favour of 5-band income tax system.

Hourly output hits highest level since recession.

Almost 1 in 5 workers aim to be their own boss in 2018.

Rates rise by 0.10% on average in last 3 months.

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