If there is one thing that is clear three months out from the Autumn Budget, it is that Chancellor Rachel Reeves will hike taxes. (Photo by Christopher Furlong/Getty Images)

If there is one thing that is clear three weeks out from the Autumn Budget, it is that Chancellor Rachel Reeves will hike taxes.

The Office for Budget Responsibility (OBR), which scores the economic impacts of the government’s policies and publishes forecasts on public finances, has been questioned for being over optimistic on measures such as productivity and the cost of borrowing.

But Reeves cannot escape the criticism, taking a risky gambit by drawing in a small fiscal headroom of £9.9bn at the Spring Statement. The buffer was the third-smallest on record of any Chancellor since 2010.

According to her fiscal r

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