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 be increased by 1.25% for individuals as announced earlier, including a dividend upper rate of 33.75% and a dividend additional rate of 39.35%, which will apply from 6 April 2022; R&D tax reliefs...