The UK tax system has grown increasingly elaborate, thanks to revenue-raising tweaks such as the freezing of many elements and multiple reforms of dividend taxation. With more changes possible in the coming Autumn Budget – even after last year’s £40 billion of Budget tax rises – the complexities are only likely to increase. This guide offers a brief outline of how your investments are currently taxed and future changes (or freezes) that have already been announced, including those set out in the 2024 Autumn Budget.
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