The Budget 2025 27.11.25

As at the time of writing the summary the government had not yet published the Overview Of Tax Legislation And Rates (OOTLAR). Consequently, some of the content may be subject to change. We will provide a digital update, as soon as practical, following publication of the OOTLAR.

The OOTLAR is usually over 100 pages long and contains press releases explain each piece of legislation its aims, what is changing and why it is being done as well as the impact on the economy. You would expect this to be done before rather than after Chancellor’s speech as part of the Budget planning process. This does not, in my opinion, augur well for the future of the economy. Especially as the Budget was delayed to so late in the autumn compared to any other Budget or Autumn statement.

This is the first time in my career that I can remember this happening. Just like the Office of Budget Responsibility publishing their report before rather than after the Chancellors Budget speech.

I hope you find our Budget Summary helpful. If you have any queries about how you may be affected or want tax planning advice let me know.

Laura Kendrick