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Page last updated at 06:27 GMT, Wednesday, 7 April 2010 07:27 UK

VAT increase 'least damaging'

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The political parties are trading blows over tax policies in the run-up to the general election.

The Tories have denied Labour's claims that they will need to raise VAT in order to cover the costs of not raising their planned raise in National Insurance Contributions.

David Frost, director general of the British Chambers of Commerce analyses Labour's the Tories' VAT policies, and John Whiting, tax policy director at the Chartered Institute of Taxation, examine tax policies.

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