The headlines from the Chancellor’s Autumn 2023 statement include:

Class 2 National Insurance contributions (NICs) will be abolished and the main rate of Class 4 NICs will reduce from 9% to 8% from 6 April 2024.
Full Expensing for companies will be made permanent.
The R&D Expenditure Credit (RDEC) and SME schemes will be merged into a single scheme from 1 April 2024.
The qualifying period for Investment Zone and Freeport benefits will be doubled from five to ten years.
The main rate of Class 1 employee NICs will reduce from 12% to 10% from 6 January 2024

Read more in this update from Ellacotts.