This is the best summary I could come up with:

And so the Autumn Statement is Rishi Sunak’s latest attempt to seize the political agenda and improve the Conservatives’ standing in the opinion polls.

“If you listen to the announcements and the trails we have heard over the last few days, there’s been much more emphasis on the stick than the carrot,” she told BBC Radio 4’s Today programme.

The “full capital expensing” policy allows companies to deduct spending on investment from profits, meaning they have to pay lower amounts of corporation tax.

With a general election expected next year, the dance in advance of the speech has included the usual nods and winks, briefings and interviews - with no shortage of speculation about a huge range of potential tax cuts, which the Treasury has done little to dampen down.

In a speech on Monday, the prime minister made repeated references to tax cuts and claimed last Wednesday’s drop in inflation appears to have signalled a turning point for the UK’s flatlining economy

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