2021-22—Budget and Finance Bill

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This subtopic draws together content on the fiscal events throughout the tax year 2021–22 starting with the publication of draft provisions for Finance Bill 2021–22 to the passage through parliament of Finance Act 2022. For more information on the annual Budget and Finance Bill process, see

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Share Incentives weekly highlights—19 December 2024

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This week's edition of Share Incentives weekly highlights includes (1) an update on the progress of Finance Bill 2025 and the National Insurance Contributions (Secondary Class 1 Contributions) Bill in the House of Commons, (2) the 2025/26 Scottish Budget and (3) the case of Simrajsar Ltd and another v Revenue and Customs Commissioners, in which the First-tier Tax Tribunal concluded that termination payments constituted taxable earnings.

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