The Liberal Democrats have accused the Tories of pinching their 'tax cuts for millions' plan and claiming all the credit for the economic recovery.
Chief Secretary to the Treasury Danny Alexander also told the Murnaghan Programme the Tories had lurched further and further to the right leaving an "ever-widening gap" between the two parties.
He said the Conservatives had lost all the compassion promised ahead of the 2010 General Election and it had been replaced with a "nastier" approach.
Mr Alexander said the Tory plan unveiled by David Cameron as the middle class centrepiece giveaway of the party's conference was a Liberal Democrat policy.
Mr Cameron said by 2020 he would increase to £12,500 the amount people could earn free from income tax – effectively delivering a tax cut for 30 million people.
However, Mr Alexander, who is giving his speech at the Liberal Democrat conference in Glasgow, said the policy was simply an extension of the personal allowance increase the Government had already introduced.
He said that was "only happening because we Liberal Democrats fought for it every day in coalition".
The Liberal Democrats have made clear their red lines in the event of another coalition after the General Election in May.
Nick Clegg said there was no way his party would support George Osborne's plans for a two-year freeze on working age benefits or Mr Cameron's announcement he would scrap the Human Rights Act.
In a speech on Saturday he accused Mr Cameron would end up trapped between a "poor man's Margaret Thatcher and a rich man's Nigel Farage".
Mr Alexander said: "What we've seen on a lot of issues is the Conservatives move away from the sort of 'compassionate conservatism' they were talking about in 2010 to a much nastier, harder-edged approach. That's a change that's taken place within their party, so you hear more and more about bashing the EU and attacking the Human Rights Act and less and less about fairness.
"We hardly heard the phrase 'We're all in this together' at all at the Tory party conference. You hear nothing at all now about tackling climate change."
He denied the conference season marked the end of the coalition and said they would continue to work together until May.
He said it was the job of the party to keep the Government on the "straight and narrow" and when the General Election came that would be the role he was sure the public would want to see the party continue.
Tim Farron, the party's president, said the Tories had returned to the "nasty party" as set out by the Home Secretary Theresa May, who slammed the Liberal Democrats in her conference speech.
He said the Liberal Democrats would be prepared to go into coalition with the party the electorate gave the greatest number of votes to.
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