After the annual Budget, the Autumn Statement is the most important economic statement given by the Chancellor of the Exchequer, and this year is particularly important as it is the last before next May's General Election.
It includes long sections relating to forecasts about spending and borrowing by the independent Office for Budget Responsibility (OBR), which set the background to the Government's plans. Of more immediate interest, however, are the proposals and initiatives set out by the Chancellor, which will directly affect employers and their staff and will be the focus of this summary.
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