However, in his evidence, David Phillips from the Institute for Fiscal Studies, said that “the Scottish Parliament has welcomed and indeed pushed for this timing” which is May 2025, “as the earliest practical opportunity to publish an MTFS. In my view, this publication date is a mistake. I would have preferred to see the MTFS published after the summer recess, and after the UK government’s multi-year Spending Review (set to be published less than two weeks after the MTFS, on June 11th)”.