Increase the income tax personal allowance to £12,500.

Raise the threshold for the 40% higher tax rate band to £50,000.

Introduce legislation so that the income tax personal allowance automatically rises in line with the national minimum wage.

Introduce a new Help to Buy ISA. The scheme will work by providing a government bonus to each person who has saved into a Help to Buy ISA at the point they use their savings to purchase their first home. This scheme was announced in the March 2015 Budget but was not included in the pre-election Finance Bill 2015 (see March 2015 Budget: key private client tax announcements: ISAs: eligibility, flexibility and Help to Buy).

Not raise VAT, National Insurance contributions (NICs) or income tax. (Outside of the manifesto David Cameron has pledged to introduce a law guaranteeing no rise in income tax rates, VAT or NICs before 2020 (see, for example, The Independent. co. uk ).

Increase the effective inheritance tax threshold for married couples and civil partners to £1 million with a new transferable main residence allowance of £175,000.

Tackle tax evasion and aggressive tax avoidance.

Increase the annual tax charges paid by those with non-domiciled status. An announcement about changes to the annual charge paid by some non-UK domiciled but UK resident individuals who use the remittance basis of taxation was made in the Autumn Statement 2014 and the charge was increased in the Finance Bill 2015. For more information about the current rules see Practice notes, Remittance basis: what individuals need to know: overview and Remittance basis: remittance basis charge. For information about the announcements on the changes in the Autumn Statement 2014 and the government's consultation on changes to the remittance basis election, see 2014 Autumn Statement: private client implications: Remittance basis charges to increase and Private client tax legislation tracker 2014-15: Remittance basis: minimum claim period.

Give English MPs a veto over matters only affecting England, including income tax.

Honour commitments to Scotland to devolve new powers and devolve more powers to Wales.

Re-introduce the 50% top rate of income tax for people earning over £150,000.

Introduce a lower 10% starting rate of income tax which will be paid for by ending the transferable marriage tax allowance (see Private client tax legislation tracker 2014-15: Income tax: transferable marriage allowance).

Not increase the basic or higher rates of income tax.

Introduce a "mansion tax" on houses worth over £2 million. The threshold for the mansion tax will rise in line with house prices and those on lower incomes will be protected with a right to defer the charge until the property changes hands.

Abolish non-domicile tax status.

Close tax loopholes and introduce tougher penalties for those abusing the tax system.

Restrict tax relief on pension contributions for the highest earners. The manifesto does not specify how the restrictions would apply although elsewhere it has been reported that the cut will be financed by cutting the annual allowance eligible for relief to £30,000 and capping the total pension pot eligible for relief at £1million. Those earning more than £150,000 a year would receive pension tax relief at 20% (see Private Client news round-up to 5 March 2015: Labour would cut tax relief to fund education).

Support measures to cap the costs of care.

Devolve more power and control, not only to Scotland and Wales, but also to English cities and regions.

Increase the personal allowance to at least £13,000 and, in the longer term, restore the personal allowance for those earning over £100,000.

Raise the threshold for the 40% higher tax rate band to £55,000 and introduce a 30% tax rate for incomes between £43,500 and £55,000.

Increase the transferable tax allowance for married couples and civil partners to £1,500.

Abolish inheritance tax.

In longer term, create an income tax structure with a basic rate of 20%, an intermediate rate of 30 %, and a top rate of 40%.

Increase the top rate of income tax to 60%.

Abolish the employees' NICs upper threshold.

Abolish the CGT annual exempt amount.

Introduce a wealth tax of 2% a year on those whose wealth exceeds £3 million.

Change inheritance tax to an accession tax. The level of tax would depend on the wealth of the recipient, not the donor. Gifts on death to individual recipients who have less than £200,000 would be free of tax.

Abolish potentially exempt transfers making all lifetime gifts chargeable to an accession tax with exceptions for small annual amounts.

Tighten up the tax treatment of certain trusts widely used for inheritance tax planning.

Close tax loopholes and crack down on tax avoidance.

Vote for:

Support increases in the personal allowance.

Call on the UK government to move forward cautiously with plans to increase the higher rate threshold to £50,000, ensuring first that tax revenues are sufficiently buoyant.

Back proposals for a review of the pension tax relief available to the wealthiest.

Use their influence to ensure that promises made during the referendum are delivered (see Legal update, Scotland votes no: private client and charity implications.

To see the Scottish Parliament have as many powers as it needs to grow the economy, deliver a proper welfare system and tackle inequality.

Full fiscal autonomy for taxation in Scotland.

SNP Manifesto 2015.

SNP launch manifesto to help business thrive.

Re-introduce a 50% income tax rate for those earning over £150,000.

Increase the level at which NICs are paid to the same level as income tax and increase the upper earnings limit on NICs to £100,000 a year.

Abolish higher rate pension tax relief.

Call for more powers to be devolved to Wales including some income tax powers.

Strengthen anti-avoidance legislation and the fight against tax avoidance by increasing HMRC staff numbers.