Yes, it’s that time again, not the Autumn Statement but the actual Budget in its new Autumn slot. We will be covering the main points on Twitter, with in-depth articles on anything interesting, as usual.

This year does promise to be interesting, in fact, after a couple of pretty dull years. The PM has announced the “end of austerity”, the Brexit formal date looms (although it is likely that precisely nothing will change on the day) and the Office of Budget Responsibility have predicted strong enough receipts over the next 3 years for the Chancellor to do something bold. Will he? Well, the IHT consultation gives him some scope, but the political and economic realities suggest nothing too radical. Further attacks on the tax treatment of pensions, a new digital tax, supplementary SDLT for “foreign” buyers and a new plastics levy have all been trailed but are not straightforward to actually implement. Let’s hope the Chancellor takes the opportunity to simplify, rather than add to the complex mess that is out current system.