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The Chancellor of the Exchequer, Rachel Reeves, has delivered the Autumn Budget 2024.

For businesses, the measures of most interest include:

  • confirmation that the main rate of corporation tax will be capped at 25% for the duration of this Parliament, as well as publication of a corporate tax roadmap;
  • an increase in employer national insurance contributions from April 2025; and
  • for private equity, reforms to the taxation of carried interest.

Our tax team discusses these measures in more detail, along with other points of interest, in our briefing which can be found here.

 

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