Critics argue these initiatives would not be necessary if the banks were doing their job instead of persisting in their reluctance to lend to small companies.

Whether you are earning the minimum wage or raking in millions, the amount of tax that disappears from your earnings is likely to change to some extent.

The big omissions from a Budget or an Autumn Statement are always revealing. It used to be help for savers. This week the missing element was the squeezed middle. Not households, but firms.

As analysts digested the detail of the Chancellor’s ‘mini-Budget’ the ramifications of reforms to stamp duty, business rates and the North Sea tax regime became clearer…

Geoff Parkes, teaching fellow at Aston Business School in Birmingham, said: ‘Thus far, the scheme has accounted for less than two per cent of all lending to small firms.’

Profits made from the sale of assets such as property or shares, which are called capital gains, rose to £32.1billion last year, up from £23.5billion in 2012-13, marking their highest level on record.

Today George Osborne will reveal details of his Autumn Statement. We round-up what to expect, including his tax credit headache and the predicted pension changes.

Chancellor George Osborne has confirmed the basic state pension will rise by £3.35 to £119.30 a week from April, while the starting rate for the new single-tier version will be £155.65.

UK Sport has been handed a shock 29 per cent increase in funding, handing a boost to British athletes preparing for the 2016 Olympics in Rio de Janeiro and Tokyo four years later.

We bring you the latest the analysis, reaction and charts from the experts and our own journalists from throughout the day.

The NHS, defence, foreign aid and housing are set to be the big winners, but the police, transport, justice and the environment will bear the brunt, with families braced for big hikes in council tax bills.

Public funding - known as Short Money - given to opposition parties to prepare to become an alternative government is to be slashed by 19 per cent, in line with Whitehall departments.

The Prime Minister took a few seconds out from the 65-minute brief to subtly unravel the treat and pop it into his mouth like a mischievous schoolboy.

To raise £18billion in spending cuts over the five years, George Osborne slashed departments by up to 37 per cent but the NHS, defence and international development are the big winners.

The Autumn Statement contained some good news for entrepreneurs as George Osborne pledged to carry on exempting micro companies from paying business rates.

George Osborne showed himself a master of his political trade in yesterday's Autumn Statement - but seems to have abandoned his early enthusiasm for slimming down the size of the state.

The climbdown means George Osborne (pictured) will breach his self-imposed welfare cap for the next three years, meaning a minister must explain and apologise to Parliament.

Chancellor George Osborne landed buy-to-let and second homes a huge shock by announcing a stamp duty surcharge on property purchases from April.

He has repeatedly slashed domestic spending, but the Chancellor remains committed to funnelling 0.7 per cent of Britain's GDP into an array of dubious overseas aid projects.

In his Autumn Statement and Spending Review, Mr Osborne claimed he is tackling the 'crisis in home ownership' head-on with the 'biggest housebuilding programme since the 1970s.'

Theresa May has told Chancellor Philip Hammond to make middle and low-income families in the UK a priority in next week’s Autumn Statement.

The National Audit Office (NAO) warns today that the health service’s ‘endemic’ financial problems have left it so short of cash that it is having to raid building projects to pay for day-to-day services.

Things appear to be changing for the better for the economy - and just in the nick of the time for the Chancellor as he prepares to give his first major report later today.

Insurers have slammed the rise which has pushed the tax up to almost double what it was in 2015 and they predict it will lead to an increase in the number of uninsured drivers on the road.

The analysis, reaction and charts from the experts and our own journalists from throughout the day.

As John McDonnell stood up for his big moment to respond to the Chancellor's spending plans, Labour's MPs were much more interested in their mobile phones than his rambling speech.

Delivering his first fiscal package since the historic EU referendum vote, the Chancellor insisted the government understands the fury of those who have not shared in the wealth generated by the economy.

The announcement does mean there will be two full Budgets next year, in the spring and the autumn, as the new schedule rolls out.

As Hammond speeches go, the Autumn Statement was short and reasonably un-glum. He kept it to 45 minutes. By his own morose standards he was almost skittishly optimistic in places.

Hammond has backed recent HMRC proposals for a crackdown on using the loophole for smartphone and gym contracts, buying cars and TVs, or private medical insurance.

John McDonnell insisted today that Labour MPs were listening to his response to the Autumn Statement yesterday despite most of them being seen busy on their mobile phones.

The Chancellor said the government was treating the estimates from the Office for Budget Responsibility (OBR) as a 'signal' of what might happen.

The Chancellor of the Exchequer’s first – and last – Autumn Statement was very much focused on measures to keep the economy out of recession.

Former health secretary Stephen Dorrell, who is now chairman of the NHS Confederation, said Philip Hammond (shown) had made a ‘mistake’ by failing to find extra funds in last week’s autumn statement.

Currently, employees do not have to pay income tax or national insurance if their redundancy pay is under £30,000.

With sport a long way from being permitted, rugby is bracing itself for catastrophic losses and Six Nations countries are desperate for the November Test matches to go ahead.

EXCLUSIVE BY WILL KELLEHER: Wayne Pivac's side were due to play Japan in Shizuoka on June 27 before jetting down to New Zealand for a two-Test series shortly afterwards.

Five of this autumn's most popular interior design trends have been revealed by renovation website Houzz - it includes bold wallpaper prints in the loo.

In Harud, autumn is not just the season it stands for. It is a metaphor for a state caught in a situation of persistent siege, bomb blasts, and killings. Shoma Chatterji reviews the film.

We are excited to announce that our annual fall Corporate Taxprep seminars will consist of a separate morning and afternoon session at each location to better suit your professional development needs.

The morning session will provide detailed information on the tax, form and software changes, while during the afternoon session, our professional and knowledgeable presenters will cover corporate tax compliance and a detailed discussion of various features in Corporate Taxprep.

Available Sessions for this Seminar:

December 10, 2014 9:00 AM - 4:00 PM EST
December 10, 2014 9:00 AM - 12:00 PM EST
December 12, 2014 9:00 AM - 4:00 PM EST
December 12, 2014 9:00 AM - 12:00 PM EST

Rotch Library - TR729.B5 H47 2018

Planning the fiery colors of autumn is a year-round endeavor for Manager of Landscape Services Laura Viancour. She and her team keep Colonial Williamsburg’s trees healthy and maintained, and they inform their choices with historic documentation of the 18th-century’s treescape.

We are excited to announce that our annual fall Corporate Taxprep seminars will consist of a separate morning and afternoon session at each location to better suit your professional development needs.

The morning session will provide detailed information on the tax, form and software changes, while during the afternoon session, our professional and knowledgeable presenters will cover corporate tax compliance and a detailed discussion of various features in Corporate Taxprep.

Available Sessions for this Seminar:

December 10, 2014 9:00 AM - 12:00 PM EST
December 10, 2014 9:00 AM - 4:00 PM EST
December 12, 2014 9:00 AM - 4:00 PM EST
December 12, 2014 9:00 AM - 12:00 PM EST

The Ray Harryhausen Fantasy Scrapbook
by Ray Harryhausen and Tony Dalton

Widely acclaimed as one of the most influential film animators of all time, Ray Harryhausen is responsible for such classic films as Clash of the Titans, The 7th Voyage of Sinbad and Jason and the Argonauts. In the film world his name is synonymous with the pioneering of stop motion animation and he has been an inspiration to household names such as Stephen Spielberg and George Lucas, among many others.

The Ray Harryhausen Fantasy Scrapbook gives us a behind-the-scenes glimpse into the life and works of this creative genius. Designed in the form of a scrapbook, this collection includes everything from concept drawings, scripts and poster designs to outtakes from classic films, models from unrealised projects and letters from cast and crew. This book is a must-have for film buffs, Harryhausen fans and anyone interested in animation, graphics or the film-making process.

Coming: November 2011
Format: Hardback, 192 pp, 900 colour and b&w illustrations
Price: £30

Planning the fiery colors of autumn is a year-round endeavor for Manager of Landscape Services Laura Viancour. She and her team keep Colonial Williamsburg’s trees healthy and maintained, and they inform their choices with historic documentation of the 18th-century’s treescape.