Zak Jakubowski examines the tax plans of the main political parties and their impact on businesses and individual taxpayers. Plus, download our quick party-by-party guide on tax pledges

The Brexit Party want to stop inheritance tax (IHT) and exempt small businesses with profits before tax of under £50,000 from corporation tax

The Labour pledge to not raise taxes is ‘clearly not true’, the same Tory promise is doubtful as their plans would result in ‘taxing or borrowing more’

The SNP want to reduce tax on whisky sales, close tax avoidance loopholes and invest oil and gas revenue into building greener infrastructure

The Plaid Cymru party wants more financial powers to control taxation and funding for Wales, as under Scottish devolution

Accountancy Daily sets out the key tax promises set out in the party manifestos for the 12 December election, from Labour plans to hike corporation tax to 26%, Conservatives freezing income tax rates for all bands while increasing the NICs’ threshold, and LibDems running on anti-Brexit remain platform

The Conservative election manifesto does not contain any of the predicted pledges to cut income tax but will raise the NICs' threshold and triple lock taxes

Labour plans to overhaul tax rates for the wealthiest, increase corporation tax to 26% by 2022 and overhaul the £200bn corporate tax reliefs regime if they win the election

The Liberal Democrats would raise income tax by 1p across all bands to fund the NHS, and put the corporation tax rate back to 20%

The current benefits systems would be replaced with universal basic income (UBI) for all, says the Green Party in their manifesto

Boris Johnson has told the CBI Conference that the Conservatives will not cut the current corporation tax rate from 19% as set out in the Budget

European lawmakers are set to tighten rules for large online platforms such as Amazon and eBay to recover billions in lost VAT from sales through their sites