Wales: Visitor levy and business rates on private schools
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It provides for:
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Scottish Budget 2025-26 and Scotland’s Tax Strategy
On 4 December 2024, the Cabinet Secretary for Finance and Local Government Shona Robison set out the Scottish Budget for 2025-26 (see tinyurl.com/y5r73kxv)
Labour market – a flurry of activity!
Zero hours contracts for agency workers
The government published a consultation in October (tinyurl.com/33y5waw9), on the application of the zero h
National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024
The National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024 includes measures to:
VAT: Annual accounting and VAT exempt income
The forum’s purpose is ‘to exchange views between HMRC and representative organisations relating to the procedures and operations of VAT, and to consider and discuss VAT issues arising from member
Finance Bill 2024: Committee of the whole House debate
The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs, oil and gas taxation, VAT on private school fees rates and rates of stamp d
CIOT technical team successes: February 2025
Changes to guidance/interpretation/procedure
As a result of our feedback on a proposed ‘one-to-many’ letter regarding the High Income Child Benefit Charge (HICBC), HMRC have updated the