Despite a flurry of spending announcements over the weekend, Chancellor Rishi Sunak is set to officially unveil his Autumn Budget this Wednesday (27 October).

Mr Sunak’s last Budget may have only been delivered eight months ago, but he is expected to announce further measures to aid the UK’s recovery from the Covid-19 pandemic and the consequences of Brexit. With the economy impacted by both, it is likely that any recovery programme will entail tax rises – but how and to w...