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ARTICLE · 26 NOVEMBER 2025

Conclusion And Next Steps

Browne Jacobson LLP
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Our cross-practice team are available to provide tailored, straight-talking advice on navigating these developments and implementing appropriate planning...

United KingdomStrategy
Kara Shadbolt
Kara Shadbolt
Dan Robinson
Dan Robinson

Our cross-practice team are available to provide tailored, straight-talking advice on navigating these developments and implementing appropriate planning strategies both before and after the Autumn Budget announcement on 26 November.

The evolving fiscal landscape requires expert legal and commercial analysis to identify opportunities for strategic positioning while mitigating potential risks across this transformative period for UK taxation and regulation.

Summary of key predictions

In general taxation, potential changes include the abolition of higher rate income tax relief for pension contributions, introduction of NICs on private landlords' rental income, increases to EMI option caps, small increases in CGT rates with possible abolition of BADR, and potential restrictions to lifetime gifting rules. The government is expected to leave the controversial £1m cap on business property relief and agricultural property relief unchanged despite calls for it to

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