Reeves has announced a raise in National Insurance Contribution rate for employers by 1.2%.

Around one in seven have consulted or plan to consult a financial adviser over potential changes in the Budget.

The reconsideration could switch the focus back towards capital gains tax and inheritance tax.

Advisers discussed potential changes to CGT, pension tax relief and business taxes.

The net cost of pension tax relief to the Treasury was £48.3 billion for 2021/22.

The proportion of those who pay income tax and are pulled into the higher and additional rates is likely to be even greater.

Chancellor warns '£22bn black hole' will force tough decisions on tax at 30th October Budget, but where could the Treasury look to raise extra revenue?