From the developers call it would be surprising if MTD corporation tax happened before 2027, but it won't happen before 2026. (it probably won't happen in 2026).
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Once the implementation of a potentially unpopular policy has been 'soft scheduled' not just until the next general election but until the run-in to the one after that ... it is effectively running on empty.
It *may* be given the kiss of life over the intervening period or it may not - but it should be regarded as on life-support, with the odds on switching that off no better (or worse) than 50:50.