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It’s Budget time again, so time to ponder what tax changes might be in store. For me this is not so much an exercise in predicting the future, but much more about mulling over the government’s spending commitments combined with what has already been announced in terms of specific measures.   The general the direction of travel for tax policy - so the digital agenda for example - as well the current tax landscape, by which I mean the decisions we see being taken by the courts and the challenges taxpayers face when dealing with the current rules and the like, can also point toward what we might expect to see on 29 October.