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ANDREW NEIL: The Budget will hammer pensioners, landlords and small businesses - and tax life's little pleasures. We will all be poorer for it

ANDREW NEIL: The Budget will hammer pensioners, landlords and small businesses - and tax life's little pleasures. We will all be poorer for it

That there will be another substantial rise in taxes in November's Budget - for the second year in a row - is not in doubt, writes ANDREW NEIL.

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