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ARTICLE · 26 NOVEMBER 2025

General Tax Rise Predictions

Browne Jacobson LLP
Browne Jacobson LLP
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Our tax lawyers explore the potential changes to general taxation anticipated in the 2025 Autumn Budget, and what these could mean for businesses and individuals.

United KingdomTax
Beth Dowson
Beth Dowson
Hannah Connors
Hannah Connors

Our tax lawyers explore the potential changes to general taxation anticipated in the 2025 Autumn Budget, and what these could mean for businesses and individuals.

Income tax and National Insurance

Predictions

We expect this Budget to include the potential abolition of higher rate (or the introduction of caps on up-front) income tax relief for pension contributions, the introduction of NICs on private landlords' property rental income and increases to the financial caps governing Enterprise Management Incentive options.

Implications

Pensions

With the announcement in the 2024 Autumn Budget that inherited pensions would fall within the inheritance tax net from 2027, clients are already beginning to view their pensions differently, in some cases intending to draw down their pensions and use them as a source of income or to make gifts from 2027, rather than leaving them untouched to pass down to children on death.

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