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Chancellor Rachel Reeves should use the Autumn Budget to reform the UK's tax system, says the Institute for Fiscal Studies (IFS).
HMRC brought in an extra £4.6 billion in tax revenue last year by using its 'big data' system.
There is now less than a year until the UK government introduces a Vaping Products Duty (VPD) and vaping duty stamps (VDS) on 1 October 2026.