Autumn Statement: Osborne to help SMEs and 'squeezed middle'

Ministers will target the rich in a crackdown on a series of tax-avoidance schemes - in particular, The Sunday Telegraph understands, the avoidance of stamp duty on high-value property deals. Osborne is not expected to announce plans to drop the 50p top rate of income tax on earnings above £150,000. Rail ticket prices, due to rise by more than 8% from January, will now increase by just over 6% according to the Telegraph. Osborne is also expected to confirm there will either be a freeze or delay in a 3p rise in fuel duty, again planned for January, though this is not certain. Els...