Neil MacGillivray: Fishing the tax pond

We know Philip Hammond is still looking to make substantial savings. With increasing pressure mounting to remove pay restrictions on public sector and NHS workers, however, he will have no option but to find additional income from somewhere. For this Wednesday's Autumn Budget, I can only suspect the Chancellor will be fishing around to make quick, easy wins to raise more tax but the question is - where will he find them?   One interesting area - where it is estimated could raise as much as a staggering £8bn a year - is the taxation on gains on the sale of UK-based commercial property own...