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Tax weekly highlights—9 January 2025

Copyright © 2025 LexisNexis

Published on: 09 January 2025

Published by a LexisNexis Tax expert

Table of contents

Budgets and Finance Bills
Progress of Finance Bill 2025
National Insurance Contributions (Secondary Class 1 Contributions) Bill progresses to House of Lords
Scottish Budget Bill published
CIOT makes technical submission on non-domicile and remittance basis changes
CIOT issues briefing on NICs Bill
R&D taxation
HMRC provides update following recent R&D cases
HMRC launches online voluntary disclosure service for overpaid R&D claims
HMRC updates guidance on information to be submitted before making an R&D claim

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Article summary

This week's edition of Tax weekly highlights includes: (1) updates on the progress of the Finance Bill 2025 and the National Insurance Contributions (Secondary Class 1 Contributions) Bill, (2) HMRC updated guidance on R&D claims, (3) News Analyses on the FTT’s decisions in Chemidex Generics Ltd and NHS Mid & South Essex ICB, (4) the UK-Ecuador DTT coming into force, (5) HMRC guidance on digital platform reporting, and (6) the OECD’s new tools for the implementation of Amount B of Pillar One.

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