Every Budget changes something for someone. Our report cuts through the headlines to the measures that affect Scottish owner-managed businesses, directors and families, and says what to consider next.

What we’ll cover

Once the Chancellor has spoken, we’ll set out the measures that matter most to owner-managed businesses, directors, landlords and families, including:

  • Income tax, National Insurance and the frozen bands
  • Dividends, savings and director pay
  • Pensions, salary sacrifice and inheritance planning
  • Capital gains tax and inheritance tax
  • Property, landlords and stamp duty
  • Corporation tax, employer costs and reliefs
  • What it means in Scotland

What to do before and after

Before 28 October

  • Don’t act on rumours. Pre-Budget speculation is often wrong.
  • Have your latest figures to hand, so we can model any change quickly.
  • Tell us about any big decisions due soon, such as a sale, a pension contribution or a dividend.

After the Budget

  • Read our report once it’s published here.
  • Ask us what it means in your case, before you make any changes.
  • Remember that many measures start at a later date, so there is often time to plan.

Key dates

  1. NowPre-Budget planning. Get in touch if a decision can’t wait.
  2. 28 October 2026Budget day. The Chancellor announces the measures.
  3. After the BudgetOur report is published on this page.
  4. LaterDetail is confirmed in the Finance Bill, and start dates take effect.

Important information

The way in which tax charges (or tax relief, as appropriate) are applied depends on individual circumstances and may be subject to change in the future. Our report will be based on our understanding of the Chancellor’s Autumn Budget 2026, and specific implementation details may change once the final legislation and supporting documentation are published.

This document is for informational purposes only and is not intended to provide advice or recommendations. You should not make any investment or financial decisions based solely on the content of this document. Please consult a qualified professional for advice tailored to your specific situation.

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