With the Autumn Budget approaching on 28 October, business owners and directors should be looking beyond the headline corporation tax rate. The Prime Minister has committed to keeping the main rate at 25%. Companies currently face rates of 19% on small profits up to £50,000 and 25% above £250,000, with marginal relief in between. Those thresholds can be reduced where companies are associated. But tax revenue can still be raised through changes to reliefs, allowances and other