Autumn Budget 2025 Breakdown: Key takeaways for business buyers and sellers

04 December 2025
Corporate and M&A

The UK’s Autumn Budget 2025 has finally put an end to months of speculation. What are the major announcements that will impact businesses? In our latest podcast, join Stuart Mullins, Corporate Partner at Clarkslegal, and Nicky Goringe Larkin, Founder of Goringe Accountants and Co-Founder of Succession Planning, as they delve into the key updates from the Chancellor’s announcement, with a focus on what matters most for businesses looking to buy and sell.

Key Highlights:

Unchanged Policies:

The VAT threshold remains unchanged.
No new tax for limited liability partnerships (LLPs).
No changes to VDAR allowances.

Significant Changes to businesses looking to buy or sell:

Updates to Business Asset Disposal Relief (BADR).
A reduction in Employee Ownership Trust (EOT) relief.
Increased thresholds for Enterprise Management Incentives (EMI).

If you’d like to discuss any of the topics covered in this episode, please contact Stuart Mullins or Nicky Goringe Larkin who would be happy to help.

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Meet the speakers

Stuart Mullins

Partner

View profile

+44 118 960 4672

About this podcast

Subject

Autumn Budget 2025 Breakdown: Key takeaways for business buyers and sellers
Author

Stuart Mullins
Expertise

Corporate and M&A
Participants

Nicky Goringe Larkin – Succession Planning
Published

04 December 2025

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