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The Treasury has announced that the Chancellor will deliver his Autumn Statement on Tuesday 29 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.

SME advisers might expect some changes, note that:

Draft clauses for the 2012 Finance Bill are also expected in the Autumn.