Iain Dale, Tory wonder-blogger, has let slip his general view on public spending: "extra tax revenues for the Treasury to squander". A relief in a way to see a solid heartfelt Tory view on public spending, rather than the warm-fuzzy Cameron spin.

Can I ask: Have the Tories totally lost the plot with Scotland?

You'll remember that they are trying to oust their leader in the Scottish Parliament with someone more right of centre (in the belief a return to Thatcherite policies will win back disaffected voters North of the Border); they want to replace that leader with someone who has been accused of making racist jokes; they want to keep schoolchildren in the dark; and now they want to stop people taking short haul flights to Scotland.

Small Businesses are not taking up R&D tax credits which could save them corporation tax.

The Guardian reports that VAT Fraud is worth more than agricultural subsidies.