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Finance Bill 2024-25 moves to its public bill committee stage on Tuesday, with the government having tabled amendments in the last few days to their proposals relating to OECD/G20 Pillar 2, tax treatment of non-doms and employee ownership trusts.

The House of Commons Public Accounts Committee (PAC) published a report on 22 January accusing HMRC of ‘deliberately’ reducing the quality of its customer service. HMRC have refuted the claims, calling them “completely baseless”.

In a 15 January 2025 Treasury Committee session, tax minister James Murray told MPs that he paused before backing the April 2026 timetable for Making Tax Digital for Income Tax, but has ‘interrogated’ the plans and is now confident they can be met. More generally he promised a more ‘hands on’ approach to leading HMRC than that of his recent predecessors.

During a Westminster Hall debate, MPs raised concerns about how the increase in employers’ national insurance contribution could affect charity sector operations. The minister defended the policy arguing that the government is supporting the sector in several ways.

Experts warn in this guest blog that some claims being made by firms offering help with SDLT refunds are too good to be true, and urge property buyers to exercise independent judgement before making a claim.

The second reading of the National Insurance Contributions (Secondary Class 1 Contributions) Bill took place in the House of Lords on 6 January, with Conservative and Liberal Democrat peers voicing concerns about its impact. A minister defended the Bill, arguing it would contribute to long-term economic growth.

The Public Accounts Committee (PAC) held an evidence session on tax evasion in the retail sector on Monday 16 December. During the session, the committee members questioned HMRC senior officials on issues including tax reporting for online marketplaces and whether HMRC is looking at transaction-based reporting.

The House of Lords debated the impact of inheritance tax (IHT) on small farms and family businesses on 12 December, with peers lining up to raise concerns and suggest changes, such as raising the threshold or somehow restricting it to investors. The minister said the government approach was ‘balanced’ and the current unlimited exemption was ‘unsustainable’.

Committee stage of the National Insurance Contributions (Secondary Class 1 Contributions) Bill saw a number of attempts by opposition parties to create exemptions from the employer national insurance increase for businesses including GPs, hospices, universities and nurseries.

MPs debated increases to capital gains tax and energy profits levy rates, to rates of SDLT for purchases of additional dwellings and purchases by companies, and placing VAT on private school fees, during Committee of whole House debate on 10 and 11 December 2024.