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Tax weekly highlights—5 December 2024

Published on: 05 December 2024

Table of contents

  • Budgets and Finance Bills
  • The Scottish government publishes 2025–26 Budget
  • Date for third reading of the National Insurance Contributions (Secondary Class 1 Contributions) Bill scheduled
  • Scottish Rates of Income Tax Order made
  • Employment taxes
  • FTT holds discrimination settlement payment not taxable (L v HMRC)
  • HMRC launches new tool to work out pay from an umbrella company
  • HMRC publishes Employment Bullet: December 2024
  • Companies and corporation tax
  • FTT allows taxpayer’s R&D appeal (Stage One Creative Services Ltd 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) key announcements from the Scottish government’s 2025–26 Budget, (2) News Analyses of the FTT’s decisions in L v HMRC, Stage One Creative Services and Rupert Grint, (3) HMRC’s latest Stakeholder Digest and (4) the European Commission closing state aid investigations into Amazon, Fiat and Starbucks.

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