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?