Issue 1690

Analysis

• That was the year that was
• Corporate view: goodbye to 2024 – the year of two halves
• Tax on SMEs in 2024
• Private client tax in 2024: ch-ch-ch-changes*
• The contentious tax world in 2024
• Looking back on 2024: a VAT retrospective
• The Scottish Budget 2025/26: steady as she goes, but with some stings in the tail
• In conversation with... Malcolm Gammie CBE KC

News

• HMRC manual changes: 13 December 2024
• Scottish and Welsh Budget announcements
• Lineker case settled
• Anglesey Freeport: special tax sites designated
• New overlap relief calculator
• Additional dwelling supplement increased
• Scottish rates of income tax and deficiency relief
• New HMRC tool for umbrella company worker pay
• HMRC confirm tax treatment of tips
• The Taxpayer unmasked
• Updated guidance on VAT late-payment penalties
• Reminders for pension schemes
• HMRC goes international
• Higher earners caught in 60% ‘tax trap’
• New legislation
• Updated guidance

Cases

• C Hoyle and others v HMRC
• Other cases that caught our eye: 13 December 2024
• Five key cases of 2024

One minute with

• ‘One minute with’ in 2024

Trackers

• HMRC manual changes: 13 December 2024
• Consultation tracker
• Case watch
• Tax watch: 13 December 2024