Autumn Budget 2025
What it really means for you and your business
A Tips & Advice Special Report that cuts through the Autumn Budget 2025 noise.
In a nutshell
The 2025 Budget brings big tax changes for individuals and businesses. This Special Report breaks it all down with clear examples showing the real impact on your wallet-and what you can do about it.
Inside the report
We cover the key announcements and what they mean for you:
- Personal taxes – Income tax hikes and how to soften the blow, a new council tax surcharge on high-value homes, pay-as-you-go tax for EVs, and the cap on salary sacrifice.
- Business taxes – Capital allowance reforms, share scheme tweaks, investment incentives, pension salary sacrifice limits, and benefit-in-kind changes.
- Capital gains tax – What’s changing with reliefs and why landlords should pay attention.
- Inheritance tax – New easements for small businesses and farmers—how to maximise them.
- Non-UK residents – The clampdown on tax breaks.
- Plus – Hidden gems in the small print: Making Tax Digital updates, new VAT relief, and more.
With this report, you’ll quickly grasp the dos and don’ts, spot opportunities to reduce the hit, and prepare for phased-in changes coming over the next few years.
Who it’s for
- Company owners, directors, and in-house accountants who want to:
- Understand the Autumn Budget 2025 inside out
- Put smart tax mitigation strategies in place
- Unlock new incentive schemes for their business
- Tax advisors and accountants who want to:
- Master the latest changes
- Help clients optimise tax savings
- Advise on funding, staff rewards, and retention strategies
| Type of product | |
|---|---|
| Identifier (EAN / ISSN / Action Code) | 9781911744511 |
| Availability | In stock |
| Publisher | Lefebvre UK |
| Publication Date | Dec 8, 2025 |
Table of contents
1.3. Can I have a practical example?
1.4. Are there any opportunities for savings?
2.3. Can I have a practical example?
2.4. Are there any opportunities for savings?
3.3. Can I have a practical example?
3.4. Are there any opportunities for savings?
4. Business and agricultural property relief
4.3. Can I have a practical example?
4.4. Are there any opportunities for savings?
5.3. Can I have a practical example?
5.4. Are there any opportunities for savings?
6. New 40% first-year allowance and cut to main WDA rate
6.3. Can I have a practical example?
6.4. Are there any opportunities for savings?
7. Changes to the EIS and VCTs
7.3. Can I have a practical example?
7.4. Are there any opportunities for savings?
8.3. Can I have a practical example?
8.4. Are there any opportunities for savings?
9. Capping of exemption for pension contributions via salary sacrifice
9.3. Can I have a practical example?
9.4. Are there any opportunities for savings?
10.3. Can I have a practical example?
10.4. Are there any opportunities for savings?
Part 2 - Round up of other announcements
1.3. Inheritance tax thresholds
2.3. Employee ownership trusts
2.4. Making Tax Digital for Income Tax
Part 3 - Key rates and allowances for 2026/27