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An overview from Travers Smith, Taxand UK
The UK Government has announced its Autumn Budget 2026, introducing a range of tax measures affecting businesses, investors and individuals, while maintaining headline corporation tax rates.
Key announcements include changes to capital allowances, with the first-year allowance increasing from 40% to 50% and the main writing-down allowance reducing from 14% to 12%. The Budget also introduces a new Founders’ Relief, offering a reduced capital gains tax rate for qualifying entrepreneurs, alongside changes to savings and property income taxation.
Further measures affecting employee share incentives and corporate distributions will have implications for businesses operating in the UK.
Our UK member firm, Travers Smith, provides an overview of the key tax announcements and their implications for businesses and investors, which you can read here.
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