Boris Johnson says he’ll spend, but who will pay?

In the first of a new series, we look at the PM's promises and their cost

The last day of the parliamentary session before the summer recess normally marks the period when the Treasury starts to wind down for the summer. The chancellor takes a break and a skeleton team takes control. But not this year.

Seated next to Boris Johnson as he made his first statement to MPs last Thursday was Sajid Javid, the new chancellor of the exchequer, and the man given the task of delivering the prime minister's tax and spending pledges this autumn.