The forthcoming general election in May will be the most unpredictable election in decades: the smaller, single-issue parties have the potential to hold sway in a coalition government, and the Scottish referendum result has strengthened the will of English regions to push for greater self-determination through localised tax-raising powers.
The Chancellor has the opportunity, in the upcoming Autumn Statement on 3 December, to build bridges with thousands of small businesses through initiatives such as Small Business Rate Relief measures. However, where will any pre-election giveaways be targeted? And what impact will the move towards greater devolution have on tax raising policy in general?
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