With many commentators predicting a tightening of fiscal policy for older taxpayers, the Autumn statement could bring a boost to developers acquiring new development land.

Suspicion surrounds whether revisions will be made to current regimes which apply to capital taxes. In particular, in relation to agricultural and business property reliefs.  The reduction of these reliefs could motivate landowners to bring more land forward for development. This in turn could in turn stimulate land supply and reduce development. With house prices slowing across several regions, attention will focus on what the Government can do to continue to prevent progress towards housing targets from falling back.