The UK Autumn Budget and Spending Review 2021 was delivered by Chancellor of the Exchequer Rishi Sunak on 27 October 2021, including several tax-related measures. Some key points include:
As part of the Autumn Budget and Spending Review, several consultations are also noted. One of the main consultations concerns new rules for corporate re-domiciliation in the UK, which the government intends to introduce in order to make it easier for companies to relocate to the UK. The government will also continue consultations on a UK-wide Online Sales Tax (OST) that would be used to reduce business rates for retailers in the UK.