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Tax weekly highlights—19 December 2024

Published on: 19 December 2024

Table of contents

  • Budgets and finance bills
  • Progress of Finance Bill 2025
  • National Insurance Contributions (Secondary Class 1 Contributions) Bill has third reading
  • Chancellor commissions Spring Forecast on 26 March 2025
  • CIOT published Finance Bill 2024–25 briefings
  • Companies and corporation tax
  • News Analysis published on FTT decision to apply carried-forward losses anti-avoidance rule (Blackfriars v HMRC)
  • Regulations will reduce reporting burdens on companies under the Companies Act 2006
  • Employment taxes
  • News Analysis published on UT decision to set aside FTT decision on tax treatment of EBT arrangements (Currell v HMRC)
  • More sections of this document available when you sign-in to Lexis+ or register for a free trial.

Article summary

This week's edition of Tax weekly highlights includes: (1) the House of Commons committee debating (but not amending) clauses of the Finance Bill 2025, (2) the NICs Bill passing the House of Commons stages without amendment, and (3) the Spring Forecast to be published on 26 March 2025.

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