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Autumn Budget 2025

What it really means for you and your business

PDF | 2nd edition 2025
Description

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

 

Technical info
More Information
Type of product PDF
Identifier (EAN / ISSN / Action Code) 9781911744511
Availability In stock
Publisher Lefebvre UK
Publication Date Dec 8, 2025
Table of contents

Table of contents

Introduction

Part 1 - The headline changes

1. Income tax rates

1.1. What’s changing?

1.2. Who will this affect?

1.3. Can I have a practical example?

1.4. Are there any opportunities for savings?

2. Incorporation relief

2.1. What’s changing?

2.2. Who will this affect?

2.3. Can I have a practical example?

2.4. Are there any opportunities for savings?

3. Share reorganisations

3.1. What’s changing?

3.2. Who will this affect?

3.3. Can I have a practical example?

3.4. Are there any opportunities for savings?

4. Business and agricultural property relief

4.1. What’s changing?

4.2. Who will this affect?

4.3. Can I have a practical example?

4.4. Are there any opportunities for savings?

5. The “mansion” tax

5.1. What’s changing?

5.2. Who will this affect?

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

6.1. What’s changing?

6.2. Who will this affect?

6.3. Can I have a practical example?

6.4. Are there any opportunities for savings?

7. Changes to the EIS and VCTs

7.1. What’s changing?

7.2. Who will this affect?

7.3. Can I have a practical example?

7.4. Are there any opportunities for savings?

8. Expansion of the EMI

8.1. What’s changing?

8.2. Who will this affect?

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

9.1. What’s changing?

9.2. Who will this affect?

9.3. Can I have a practical example?

9.4. Are there any opportunities for savings?

10. Pay-per-mile levy

10.1. What’s changing?

10.2. Who will this affect?

10.3. Can I have a practical example?

10.4. Are there any opportunities for savings?

Part 2 - Round up of other announcements

1. Personal taxes

1.1. Carried interest gains

1.2. Winter fuel payment

1.3. Inheritance tax thresholds

1.4. Homeworking expenses

1.5. Company cars and fuel

1.6. Loan charge

2. Businesses

2.1. Corporation tax

2.2. Stamp duty reserve tax

2.3. Employee ownership trusts

2.4. Making Tax Digital for Income Tax

3. Indirect taxes

3.1. New VAT relief

3.2. Taxis

4. Non-residents

Part 3 - Key rates and allowances for 2026/27

1. Income tax

2. National Insurance (NI)

3. National Living and Minimum Wage

4. Capital gains tax

5. Annual tax on enveloped dwellings