Budget 2025 Autumn

15 January 2026

An overview of when some of the key Budget changes come into effect in future tax years
When some of the key Budget changes come into effect

19 December 2025

Profit extraction strategies for 2025/6 and 2026/7
Dividend or salary/bonus in light of the dividend tax increase for basic and higher rate taxpayers

12 December 2025

Your Business is your Pension...or is it?
A reminder of the increase in CGT payable on business sale

10 December 2025

Employee Ownership Trusts tax change
How EOTs work and what the tax change means

08 December 2025

Antidotes for the dividend bug
A reminder of the tax shelters available for the increase in dividend taxation

01 December 2025

Autumn Budget 2025 press releases
Copies of the relevant press releases

27 November 2025

The Day After
Budget highlights and how to get more analysis

27 November 2025

2025 Autumn Budget Analysis for Financial Planners - PDF
A summary and analysis of the 2025 Autumn Budget for Financial Planners

25 November 2025

Council Tax Changes - Budget 2025
Changes to council tax are being heavily rumoured as we approach 26th November. However, it will be hard to avoid some anomalies given the existing structure

21 November 2025

The private residence in holistic financial planning
How possible property taxation changes remind us of the importance of factoring in the main residence into holistic financial planning

20 November 2025

The future, the past and their impact on current tax change possibilities
How the government�s (past) manifesto promise and future commitment to satisfying the stability rule influence Budget taxation decisions

19 November 2025

Frozen tax thresholds and allowances
A reminder of the power of tax efficient investments given continuing frozen thresholds and allowances

18 November 2025

Income tax and the Budget
The will they, wont they income tax question. The rumour and the reality

14 November 2025

Extending the threshold freeze
The impacts of tax and NIC threshold freezes. The Institute for Fiscal Studies (IFS) has returned to a favourite topic, the impact of threshold freezes

05 November 2025

Resolution pre-empted by Reeves
The Resolution Foundation�s latest pre-Budget briefing, which took place at 9.30am on Tuesday morning. To the think tank�s surprise, it was pre-empted by a presentation by Rachel Reeves at 8.10am

28 October 2025

Economic and political drivers of tax change in the Budget - Part 2
The key factors underpinning tax change in the November Budget

24 October 2025

Economic and political drivers of tax change in the Budget - Part 1
The key factors underpinning tax change in the November Budget

23 October 2025

A different take on the Autumn Budget
The Policy Exchange think tank�s set of proposals for the forthcoming Budget, which adopt a radically different approach from the likes of the IFS and Resolution Foundation

17 October 2025

Institute for Fiscal Studies Green Budget
The Institute for Fiscal Studies (IFS)'s Green Budget, suggesting the black hole is �22bn, but that figure comes with major caveats

16 October 2025

Budget taxation ideas from the IFS
The IFS put forward practical ideas for tax change in the Budget