Exclusive: How a court case over an unoccupied office block could end a widely used tax avoidance scheme

From the outside, the seven-storey building at 2 America Square looks like any other office block in the heart of London’s financial district.

Located about half a mile from Tower Bridge, one might expect it to be a hive of commercial activity, teeming with employees holding important meetings. However, much of the property is home not to staff vying for their next bonus, but to stacks of nondescript black boxes arranged in neat lines.

As economic circumstances worsen, the PM’s commitments have left him and the chancellor in a tight spot

When Andy Burnham made his first speech after returning as an MP, he promised that as prime minister he would oversee “the most significant change moment in our politics for 40 years”. His style, direction and communication has been a big shift from Keir Starmer’s approach, but as he heads into the autumn, the new prime minister faces some very similar problems.

With an early budget in late October, and worsening economic circumstances, Burnham has made promises and commitments that put him in a tight spot. Here are some of the constraints over the coming months that Burnham and the chancellor, John Healey, must contend with in their autumn budget.