NEWS

Recent developments in tax.

The Public Bill Committee is expected to begin its scrutiny of Finance Bill 2025 on Tuesday 28 January 2025, according to a call for evidence issued on 20 December 2024. The Committee is scheduled to complete its work by Tuesday 4...

On 17 December 2024, the National Insurance Contributions (Secondary Class 1 Contributions) Bill was debated by a Committee of the whole House in the House of Commons. No amendments were made to the Bill (which remains as introduced) and it received...

The Courts and Tribunals Service has revised the Solicitors’ guideline hourly rates with effect from 1 January 2025. The rates are used to prepare schedules of standard costs for appeals in England and Wales. Although they are known as the...

Highlights from HMRC’s December 2024 Agent Update include:Clarification around company tax return requirements for quarterly instalment corporation tax payers, on the reintroduction of the associated companies rules (and marginal relief) from 1 April...

HMRC’s final Stakeholder Digest for 2024 includes the following notes and reminders:John-Paul Marks is to take over as HMRC First Permanent Secretary and Chief Executive when Jim Harra retires in spring 2025. Mr Marks is currently Permanent Secretary...

HMRC have published updated phone numbers for their Personal Tax Desk Press Officers....

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Scottish Budget: Scottish Finance Secretary Shona Robison set out the following key tax announcements in the Scottish Budget on 4 December 2024:Scottish income tax: for 2025/26 the higher, advanced and top rate thresholds will be maintained at...

G Lineker and another t/a Gary Lineker Media v HMRC which had been appealed by HMRC to the Upper Tribunal and had been scheduled for 2 and 3 December has now been vacated. The FTT decision (reported in Tax Journal, 14 April 2023) held that IR35...

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