Autumn Budget 2025: Expert Insights Document

Autumn Statement 2025 | Expert Insights

Response on Business Tax

Conclusion Taken together, these measures amount to a tightening of the corporate tax regime at almost every stage: investment reliefs are reduced, the extraction of profits is more heavily taxed, pension contributions become more expensive, and long-standing succession incentives have been curtailed. While the Government argues these steps broaden the tax base, they risk curtailing growth for SMEs.

Nick Wright

Director Jerroms Miller Specialist Tax

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