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:

• The Universal Credit (UC) taper for individuals will be reduced from 63% to 55%, and the work allowances in UC will be increased by GBP 500 a year;
• The rates of income tax applicable to dividend income will …