The Treasury has announced that the Chancellor will deliver his Autumn Statement on Tuesday 29th November 2011.
This replaces the Pre-Budget report. Following a summer of tax consultations and the government's own moratorium on creating more administrative burdens for small business it is unclear what we can expect from the Chancellor with regards to announcements on future tax policy.
The Office of Tax Simplification has been reviewing the future of small business taxation and disincorporation relief, following its review of underused tax reliefs.