How might Rachel Reeves target lawyers, accountants and doctors in her budget?

Insiders say chancellor is planning a tax raid on partnership structures that could raise 1.9bn

• Reeves says damage caused by Brexit forcing her to take action in budget

Lawyers, accountants and doctors could be hit in the budget if Rachel Reeves ends an exemption on employer national insurance contributions for partnerships.

The chancellor has repeatedly warned that those with the broadest shoulders" should pay their fair share of tax, and insiders say she is planning a raid on limited liability partnerships (LLPs) on 26 November.