With the Budget looming next week, there is a lot of speculation about what changes might be introduced.  With government coffers having been depleted, the Chancellor seems highly likely to decide the time is right to raise taxes but which ones? Capital gains tax and inheritance tax may be in the firing line but, in the grand scheme of things, neither are huge revenue raisers. Perhaps the answer lies in whether this is a Budget to send a political message or actually to bring in funds - if the latter, a more targeted attack on income might be preferable but it would be hugely unpopular and, some might say, counter-productive when you're trying to kick-start an economy. With so much uncertainty and a Tory party which has already increased dividend tax rates, all eyes are going to be on Rishi on 27 October...