BISHOP Fleming, the Top 40 accountancy firm with an office in College Yard, Worcester, has issued a six-point wish-list for the Chancellor's autumn statement due to be delivered in early December.

Matthew Lee, Bishop Fleming's managing partner and UK Chairman of Kreston International, said: "We've heard the pre-election promises made by David Cameron, Ed Milliband, and the other party leaders, but on December 3 Chancellor, George Osborne, must deliver his delayed autumn statement. If Mr Osborne wants to make a difference to Britain's ability to accelerate its recovery, there are six items that he should announce, without waiting for the General Election."

Mr Lee said his list would be:

1 Re-think business rates:" This is an iniquitous tax that is unfairly based on inaccurate property values and unfairly guaranteed to rise by being uniquely linked to inflation, rather than being linked to business performance. UK businesses pay vastly more in Business Rates than any EU competitor."

2 Scrap the auto-enrolment pensions scheme for small employers: "This is costly to administer; it would be so much cheaper and easier to increase NI payments, with those revenues ring-fenced for a better state pension."

3 Re-think Stamp Duty on house purchases: "Right now, Stamp Duty is one of the biggest barriers to getting the housing market moving. The moment a house-price hits £250,000, the Stamp Duty on the entire price rises from one per cent to three per cent. That rise should only apply to the value above £250,000."

4 Do the obvious - merge income tax and National Insurance: "We're not fools, so we know that NI is just an extension of income tax. That simple move should cut massive numbers of civil servant job costs, but some safeguards will be needed for pensioners."

5 Be brave - restore VAT to 17.5 per cent to boost economic activity: "The coalition raised it to 20 per cent when they took office in an economic black-hole, but maybe the Government would get more VAT income from greater activity at a reduced rate."

6 Please cut, rather than increase tax complexity: "The tax-book for accountants has become a massive tome. Every Government promises a 'bonfire of red-tape' and tax simplification. Do this right now. George Osborne is the only person who can deliver that promise."

Mr Lee added: "We're now being barraged with pre-election messages from all the political parties, but George Osborne has the opportunity to deliver an autumn statement' that can make a real difference to the operating environment for Britain's businesses. We can only hope that he has the vision and courage to do those things now, rather than making them promises if we all agree to vote for his party next May."