Tax  

What advisers must know about Tory manifesto

They will review the pricing of rail tickets.

Those with serious debts will be given a six-week breathing space and there will be a statutory repayment plan available. However, no definition was given of what constitutes serious debt.

The party pledged to reduce insurance costs for ordinary motorists by cracking down on “exaggerated and fraudulent whiplash claims”.

A safeguard tariff cap will be introduced for those on the most-expensive energy tariffs.

Miscellaneous

There will be student loan forgiveness for teachers.

rosie.murray-west@ft.com