Unused allowance transferable between spouses and civil partners
Tax hikes predicted as chancellor prepares for ‘tough but necessary’ fiscal choices
Says upcoming budget will focus on ‘growth with fairness’
Calls for rethink on tax hikes
Rain Newton-Smith claims ‘the time for tinkering is over’
To address £40bn hole in public finances
Farm owners warned there are ‘no quick fixes’
Inclusion of pensions in IHT regime biggest change in advice in 30 years
Rachel Reeves confirms Autumn Budget on 30 October