Business Tax

Autumn Budget 2021: key business announcements

The top announcements affecting businesses from 27 October 2021.

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R&D spending hits £47.5bn in 2019/20

Expenditure on R&D as percentage of GDP trails behind target.

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Calls resurface to abolish business rates

Opposition would increase digital services tax to fund the move.

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Call to scrap proposed basis period reform

Reform could create as many problems as it solves.

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Monthly borrowing figures start to climb down

Borrowing in June 2021 was the second highest on record.

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Simplified tax reporting for self-employed announced

A fifth of self-employed people will face extra one-off costs.

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