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Five key tax talking points before next week’s budget

As the chancellor prepares for 28 October, we unpack the facts and figures – and the implications any changes could mean for you

As John Healey prepares his first budget as chancellor, tax is the small word that is likely to cast a large shadow over next week’s big fiscal announcement.

In its election manifesto, Labour promised not to increase the “big three”: income tax, national insurance and VAT.

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