The UK has published the Finance Act 2025 in the Official Gazette, which received royal assent (was enacted) on 20 March 2025.

The Act provides for the implementation of the measures announced as part of the Autumn Budget 2024, as well as certain others. Some of the main measures are summarized as follows:

• The main rate of corporation tax for the financial year 2026 is set at 25%, and the st…