Currently, small and medium-sized enterprises need to invest disproportionate funds in order to enter new markets abroad.

However, as this is essential to getting our economy growing, exports are as important to the economy as innovation. For this reason, there should be similar tax reliefs to incentivise UK base companies to start to export. This is what I am really hoping to see in the upcoming Autumn Statement.

As VAT is an EU tax and the government's energies are currently being spent on Brexit, I am not expecting any significant VAT changes in the Autumn Statement. On the subject of Brexit, I would encourage businesses to be monitoring this and suggest for 2017 that they:

• appoint a steering committee to oversee Brexit developments
• identify the areas of the business which could be impacted by Brexit and the different trading models that may arise
• identify the tax technical concerns that exist
• start to model the possible indirect tax changes/costs that could arise
• consider practical impact on systems and procedures
• continue to monitor developments
• work with trade bodies/industry associations to share concerns and gather intel.

I am hoping to see a reduction in Stamp Duty Land Tax (SDLT). Our recent survey shows that over 70% of UK-based property and construction businesses view the tax system as unfavourable, with 65% believing SDLT is the biggest tax barrier to business growth. High levels of SDLT result in the government raising less money due to a drop in transactions, effectively drying up the market and reducing housing starts. The housing crisis can only be resolved by stimulating supply not trying to reduce demand.

An overhaul of the tax system must be high on the Chancellor's agenda. A reduction in the overall property tax burden will fuel growth and encourage investment. Cuts to SDLT should be the first step towards this.

I will also be interested to see the Chancellor's approach to simplifying the planning process to promote efficiency and initiatives to regulate the market. Ensuring that brownfield sites are available for development is crucial and considering building on relevant areas of the green belt, and there is clear demand for this within the industry.

As well as this, I would also hope that property and construction industry is exempted from attempts by the government to restrict interest deductibility on debt. We feel the industry is a special case relying on debt to undertake property transactions.

I am hoping for some movement towards simplifying the tax system. In particular, stability for the pensions regime that allows higher earners to contribute to their pensions until the ceiling is reached. It would also be preferable to see a removal of the proposals to restrict the use of brought forward losses for companies and allow for advance tax rulings for key transactions.

Our research from the Office of Budget Responsibility shows that there have been 635 changes to tax legislation since 2011 and I continue to propose the notion of Tax and KISSes (Keep It Simple Stupid), a simple mantra which Hammond should keep front of mind during his term as Chancellor.

Radical simplification of the UK tax system would give businesses the clarity and certainty they need, would encourage investment, and enhance the UK's position as a good place to do business in a post-Brexit world. For example, increased Research and Development (R&D) reliefs would certainly position the UK as an attractive destination for the intellectual property (IP) economy, especially with other European locations, such as Berlin, vying for start-ups. Clarifying the position around workers status, are they employees or self-employed, would reduce administration and could encourage business to take on more staff.

I expect the Autumn Statement to include a number of announcements to encourage a significant increase in house building, with more details to be set out in the promised Housing White Paper.

The broad theme of these is likely to be a change in focus away from recent initiatives to widen home ownership (such as Starter Homes and the extension of the right to buy to housing association tenants) to measures to increase housing supply. In her leadership speech at the Conservative party conference, Theresa May identified high housing costs and the increasing gap between renters and home-owners as a key part of the perceptions of being 'left behind' that emerged during the EU referendum debate, and concluded that 'we simply need to build more homes.'

Specifically, based on what has already been announced, we expect:

• changes to combine several existing schemes to fund developments into a consolidated Home Building Fund
• greater flexibility on the sort of homes eligible for funding, in particular to enable this to be used for more homes for sub-market rent
• speeding-up the release of public land, such as redundant MoD property, for development
• measures to encourage development of brownfield sites for housing
• further measures to speed-up the planning process
• encouraging faster construction, for instance through more off-site assembly
• a particular focus on the 100 areas where population growth is significantly exceeding supply
• new initiatives to enable those who would struggle to save for a deposit or get a mortgage to own their own home; a 'buy as you go' tenure has been suggested, where part of rent will be treated as payments towards equity ownership, with tenants becoming owners after 25 years.

I expect that these changes, if enacted, will be broadly welcomed by housing associations and those that work with them.