2024–25—Fiscal events including Budget

ARCHIVED: This Overview has been archived and is not maintained.

This subtopic draws together content on the fiscal events throughout the tax year 2024–25, including:

•
Tax Administration and Maintenance Day (TAMD), which took place on 18 April 2024
•
Tax legislation day (L Day), which took place on 29 July 2024
•
Autumn Budget, which took place on 30 October 2024, and
•
the publication of Finance Bill 2025 (FB 2025), also known as Autumn Finance Bill 2024 and Finance Bill 2024–25, which was published on 7 November 2024 and which received Royal Assent on 20 March 2025 and was enacted as Finance Act 2025 (FA 2025)

For more information on the annual Budget and Finance Bill process, including how a general election affects the usual timetable, see Practice Note: The Budget and Finance Bill process.

All analysis produced in this subtopic will be collected in Practice Notes: 2024–25—Fiscal events including Budget—Tax Analysis and Tax—Finance Act 2025 tracker—progress through Parliament [Archived] .

Tax Administration and Maintenance Day (TAMD)

TAMD took place on 18 April 2024. None of the TAMD announcements ...

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Latest Tax News

Reminder: Judicial review court fees increasing from 8 April 2025

In February 2025, the Ministry of Justice (MoJ) announced increases to 171 court and tribunal fees to reflect Consumer Price Index (CPI) changes between March 2023 and March 2024, including increases to the fees applicable for judicial review. Certain fee changes are made to align fees relating to judicial review processes in the civil courts and in the Immigration and Asylum Chamber of the Upper Tribunal. The updated fees apply for applications received by the court/tribunal on or after 8 April 2025.

Video analysis—Spring Statement 2025: Impact on Businesses

Tax analysis: In this LexisNexis® Practical Guidance video, Andrew Sanford, Audit, Accounting & Outsourcing Partner at Blick Rothenberg LLP, discusses the Spring Statement 2025 and its implications for businesses.

Tax weekly highlights—27 March 2025

This week's edition of Tax weekly highlights includes: (1) News Analysis of Spring Statement 2025 delivered by the Chancellor on 26 March 2025 including commentary by market leading tax practitioners, (2) News Analysis of the UT’s decision in PD & MJ Ltd on the application of IR35 to arrangements involving a TV pundit, and (3) News Analysis of the Court of Appeal’s decision in Innovative Bites Ltd on the meaning of confectionery for zero-rating purposes.

Court of Appeal remits confectionery case to FTT (HMRC V Innovative Bites Ltd)

Tax analysis: In HMRC v Innovative Bites Ltd, the Court of Appeal (CA) decided that, absent absurdity or the like, confectionery in the context of Value Added Tax Act 1994 (VATA 1994), Sch 8 Group 1 includes any product falling within Note 5 of the legislation because that is the effect of Note 5 when interpreted using the ordinary principles of statutory interpretation.

Most recent 2024–25—Fiscal events including Budget content