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.

Subscribe Now

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

Read, listen and watch our latest insights

06 May 2026
Corporate and M&A

Community Interest Companies – What do you need to know?

This article seeks to provide an overview of the CIC structure’s key characteristics, the types of enterprises it suits, and some practical tips on the application process.

27 April 2026
Corporate and M&A

Quarterly Insights: Key Corporate & Commercial Topics – Q2 2026

Join Stuart Mullins and Emma Docking as they explore key corporate and commercial topics, including SME growth and exit strategies for 2026, EMI schemes for employee incentives, and the importance of drag along and tag along rights.

27 March 2026
Corporate and M&A

Shareholder Disputes: What to do when disputes arise – Episode 4

Join Stuart Mullins and Jack Hobbs for episode four of our Shareholder Disputes podcast series as they confront the realities of shareholder fallouts and share practical strategies for managing these complex situations.

20 March 2026
Corporate and M&A

Drag-Along & Tag-Along Rights: Why Every Company Needs Them

When starting a company, very few founders are aware of the potential issues around shares, share ownership and the implications of that when selling their company.

16 March 2026
Corporate and M&A

Shareholder Disputes: Managing Shareholder Buyouts and Exits – Episode 3

Join Stuart Mullins and Nicky Goringe Larkin for the third episode of our Shareholder Disputes series, where we move from prevention to resolution—exploring what happens when a founder’s exit becomes unavoidable.

23 February 2026
Corporate and M&A

Shareholder Disputes: Planning for the Worst – Episode 2

Join Stuart Mullins and Nicky Goringe Larkin for the second episode of our podcast series on shareholder disputes, where they explore what happens when business partners disagree.

Contact Stuart

+44 118 960 4672 contact@clarkslegal.com