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For businesses, the measures of most interest include changes to business rates, the rates of capital allowances, the capital gains reorganisation anti-avoidance legislation...
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The Chancellor of the Exchequer, Rachel Reeves, has delivered
the Autumn Budget 2025.
For businesses, the measures of most interest include changes to
business rates, the rates of capital allowances, the capital gains
reorganisation anti-avoidance legislation, and the transfer
pricing, permanent establishment and Diverted Profits Tax
provisions.
For new companies listing on a UK regulated market, there will
be relief from the 0.5% Stamp Duty Reserve Tax (SDRT) charge on
transfers of securities for a three-year period from November
2025.
Our tax team's briefing on the principal measures can be
found here. A link to the Government's
Autumn Budget 2025 website and full Government documentation can be
found here.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.