The Tax Factor

Tax Bombshells, ISA Loopholes & Tax Myths

In the final episode of Season 3, CEO Nimesh Shah and Heather Powell take a look at some of the tax stories making headlines, including Andy Burnham’s proposals for a land value tax and inheritance tax reform, and the latest developments surrounding Rachel Reeves’ ISA plans.

They discuss the practical implications that these policies could have for property owners, investors and taxpayers, while also examining whether headline-grabbing tax proposals can work in practice.

To round off the season, Nimesh and Heather swap policy discussions for a light-hearted Tax Factor challenge, Nimesh tests Heather on how many UK taxes she can name in 60 seconds, before sharing some of the most surprising tax myths and misconceptions they’ve encountered throughout their careers.

Leadership Tax Plans, Overseas Branches & Pension Changes

In this week’s episode of The Tax Factor, Neil Insull and Tom Goddard explore some of the major tax and political developments currently shaping the UK landscape. From Labour leadership contenders and proposed wealth taxes to major changes affecting businesses and pensions, the discussion highlights how quickly the tax environment continues to evolve.

The episode examines Andy Burnham and Wes Streeting’s contrasting economic policies, including proposals around income tax, capital gains tax and land value taxation, before turning to new corporation tax changes affecting UK companies operating overseas through branches.

Neil and Tom also discuss the significant inheritance tax changes coming to pensions from April 2027, explaining why many individuals may now need to rethink long-term estate and retirement planning strategies as pensions move further into the inheritance tax spotlight.

Remote Working, Zack Polanski’s Tax Troubles & Mega Marshmallows

Debutants David Livitt and Joe Lankester join us for the latest episode of The Tax Factor, exploring a mix of global policy updates, unusual living arrangements and a standout VAT tribunal case.

The episode begins with new OECD guidance on global remote working, looking at how businesses can manage the tax risks of employees working across borders and why permanent establishment remains a key concern for internationally mobile workforces.

David and Joe also discuss reports surrounding Green Party deputy leader Zack Polanski and questions over whether the correct council tax was being paid on his houseboat in East London. They explore how “sole or main residence” rules can create unexpected tax issues in modern living arrangements. The episode concludes with a look at the latest VAT case involving mega marshmallows, and what it reveals about the challenges of classifying modern products within traditional tax rules.

Football Referees, Residency Rules & Scottish Tax

Football, tax tribunals and residency rules all come under the spotlight in this week’s episode of The Tax Factor, as Paul Noble and Robert Salter discuss some of the latest stories making headlines across the tax world.

The episode begins with the high-profile PGMOL case against HMRC, exploring why part-time football referees were ultimately found to be self-employed and what the decision could mean for wider employment status disputes. Paul and Robert discuss the importance of looking beyond simple “tick-box” tests and why the case reinforces the need to consider the full picture.

They also examine a significant residency case involving transit days and exceptional circumstances, before turning to the growing differences between Scottish and UK income tax rates and the practical implications for workers on either side of the border.

FIG Regime What You Need to Know

This week on The Tax Factor, John Bull and Sean Drury focus on the Foreign Income and Gains (FIG) regime, one of the most significant recent changes to the UK tax landscape for internationally mobile individuals. They begin by outlining how the regime works in practice, who it applies to, and how it differs from the previous remittance basis.

The episode analyses the practical implications for taxpayers, particularly the increased reporting requirements and compliance burden that come with the new rules. John and Sean discuss the challenges individuals now face as they navigate the regime for the first time, as well as the potential cost and complexity involved.

They also consider the wider impact on employers and globally mobile workforces, alongside the policy intent behind the regime and whether further changes may be on the horizon.

MP Tax Trouble, Tech Ambitions & Tax Through Time

This week on The Tax Factor, Stefanie Tremain and Paul Haywood-Schiefer begin with a roundup of the top tax stories making headlines, before turning to a case involving an MP’s tax affairs. Paul looks at how Real Estate Investment Trust (REIT) rules operate in practice and highlights the importance of correctly reporting and taxing distributions.

Stefanie then revisits the government’s latest efforts to support the UK tech sector, including initiatives designed to attract global talent and encourage investment into high-growth businesses. The conversation considers how effective these measures may be in strengthening the UK’s position as a hub for innovation.

Finally, the episode takes a step back in time, exploring historical tax developments and how the overall tax burden has evolved. From “taxes on knowledge” to Tax Freedom Day, Stefanie and Paul reflect on how past and present policies continue to shape the tax landscape.

Property Cases, Tax Complexity & Compliance Pressures

This week on The Tax Factor, Suzanne Briggs and Heather Powell begin with a roundup of the top tax stories making headlines before moving into a discussion of several key property tax cases. These include a VAT dispute involving a nursery development and an SDLT case considering whether a property with extensive grounds could qualify for mixed-use treatment.

The episode also looks at a main residence relief case where HMRC challenged the taxpayer’s position, but the tribunal ultimately found in their favour. The discussion highlights how fact-specific these cases are and how small details can make a significant difference to the outcome.

Finally, Suzanne and Heather turn to the wider theme of increasing tax complexity, covering developments such as Making Tax Digital, landlord reporting requirements and broader proposals that could add further compliance obligations for taxpayers and businesses.

Tax Year Resolutions, Marshmallows & an Ex Premier League Player Caught Out

This week on The Tax Factor, CEO Nimesh Shah and Director Robert Salter mark the start of the new tax year with a look at the key headlines shaping the landscape. They share practical reflections and resolutions for taxpayers, businesses and advisers, setting the tone for the year ahead.

Nimesh and Robert then revisit the VAT case involving marshmallows, unpacking the technical arguments and what the outcome could mean for VAT classification more broadly.

They also explore the story of former Premier League footballer Samir Nasri, who was caught out through Deliveroo orders. Packed with insight and practical takeaways, this extended episode marks a strong return for The Tax Factor following the Easter break.

Salary Sacrifice, Tourism Tax & AI Investments

This week on The Tax Factor, Stefanie Tremain and Tomm Adams cover the key tax stories making headlines. Pensions expert Tomm begins by looking at the proposed £2,000 cap for salary sacrifice pensions, discussing the potential impact on savers, employers, and long-term retirement planning.

The episode then turns to the proposed tourism tax in Liverpool, with Stefanie explaining why it’s being considered, how it might be implemented, and the potential effects on local businesses and visitors.

Finally, Tomm and Stefanie analyse the Chancellor’s £2.5 billion investment in AI and quantum computing, breaking down the tax incentives and examining the wider impact on innovation, research, and the UK economy. This is the last episode before the Easter break – The Tax Factor returns on 10 April with more insight and analysis on the latest tax developments.

A Guilty Lawyer, VAT Case & the World Cup

This week on The Tax Factor, John Bull and Annie Hughes discuss a wide range of tax developments, starting with HMRC’s Tax Confident campaign. They explore what the initiative is designed to achieve and how it fits into HMRC’s broader strategy around compliance, engagement and taxpayer behaviour.

The episode also revisits the Tom Goldstein case, following the recent jury verdict in a story previously covered on the podcast. John explains what the outcome means and why the case has attracted such significant attention.

They also analyse the “Charge My Street” v HMRC decision on the VAT treatment of electric vehicle charging points, before turning to the upcoming FIFA World Cup in North America and the various tax scenarios that arise when major sporting events span multiple jurisdictions.

Spring Statement & Middle East Tax Implications

This week on The Tax Factor, Paul Haywood-Schiefer and Tom Goddard begin with a roundup of the Top 3 tax stories making headlines, before turning their attention to the key developments shaping the tax landscape this week.

Attention turned to the Chancellor’s Spring Statement, where Tom outlines the key takeaways from what ultimately proved to be more of a financial update than a platform for new tax measures. With no tax changes announced, they discuss what this absence of policy tweaks means for taxpayers and advisers.

To round things up Paul gives insight on the ongoing conflict in the Middle East and explores the potential tax implications that could arise from global instability – from economic pressures and government spending to the broader effects on international tax policy.

Sporting Exemptions, Wealth Tax & Zero-Hour Contracts

This week on The Tax Factor, Paul Noble and Sarah Stenton kick things off with a roundup of the Top 3 tax stories making headlines, setting the scene for a discussion of some of the most talked-about developments in tax this week.

Paul and Sarah begin with discussing Income Tax exemptions for major sporting events, including the Winter Olympics and the forthcoming Glasgow 2026 Commonwealth Games, explaining why these exemptions are introduced and how they operate in practice.

They then examine the Netherlands’ proposed wealth tax, exploring the potential impact of taxing unrealised gains and what it could mean. The conversation also covers the rise in zero-hours contracts, highlighting the tax and policy considerations linked to changes in the UK workforce.

Hair Loss Treatment, Financial Abuse & Loan Charges

This week on The Tax Factor, Malli Kini and Neil Insull begin with a roundup of the Top 3 tax stories making headlines, setting the scene for a wide-ranging and thought-provoking episode.

They then turn to the Mark Glen vs HMRC case, examining the tax treatment of female hair loss businesses and the broader implications for medical expense claims. The discussion also covers the Miss Odina financial abuse story, highlighting the tax considerations involved and the wider issues it raises, before analysing why reports of an OBR document being accessed ahead of its official publication matters for transparency and public trust.

The episode concludes with a look at the latest developments surrounding loan charge settlement terms, explaining what affected taxpayers should be aware of and how HMRC’s approach continues to evolve.

Making Tax Digital Part Two

In part two of our Making Tax Digital mini-series, Heather Self is joined by Jonathan Athow, Director General, Customer Strategy and Tax Design at HMRC, for a special Q&A episode. This conversation offers listeners the opportunity to hear directly from HMRC on one of the most significant changes to the UK tax system in recent years.

In an insightful and practical discussion, Jonathan answers the key questions on everyone’s minds, including how the beta testing has progressed, what challenges taxpayers, agents and businesses may face as MTD expands, and how they can prepare ahead of the launch date.

Heather puts the important issues front and centre, ensuring the conversation tackles both strategic aims and real-world concerns. This episode provides valuable clarity on Making Tax Digital and is essential listening for anyone preparing for the next phase of digital tax reporting.

Making Tax Digital Part One

This week on The Tax Factor, Stephanie Levin makes her first appearance alongside Suzanne Briggs to kick off the Making Tax Digital (MTD) mini-series. They start with a roundup of the top tax headlines, including the story of the UK’s top taxpayers, which includes some of the biggest celebrities…

The discussion then turns to Making Tax Digital, with Stephanie and Suzanne breaking down what MTD is, who it affects, and how the next phases will impact businesses, landlords, and individuals. They explore common misconceptions, practical challenges, and why preparation now will save headaches in the future.

Packed with clear explanations, expert insight, and practical tips, this episode lays the foundations for the rest of the mini-series. It’s essential listening for anyone who wants to stay ahead of the curve in the evolving digital tax landscape.

Rulings, Returns & Regional Tax Rules

This week on The Tax Factor, Robert Salter and Sarah Stenton begin with a roundup of the Top 3 tax stories making headlines which includes a key government U-turn…

Sarah and Robert begin by sharing timely insights on Self-Assessment tax returns, including HMRC receiving a big pay day, common pitfalls and practical tips as deadlines approach. Robert then provides insight into Advanced Tax Certification Rulings, explaining how they work, when they’re useful, and why certainty from HMRC continues to be so valuable.

The episode also investigates the Boulting v HMRC tax case, analysing the key issues and what it could mean for future disputes, before rounding off with a look at Scottish tax and how devolved rules continue to evolve. Informative and accessible.

AI, VAT & High Stakes Tax Tales

This week on The Tax Factor, Heather Powell and John Bull kick things off with a roundup of the top 3 tax stories making headlines. They provide clear, practical commentary on the most important developments in the tax world this week.

They then turn to the Elden vs HMRC case, looking at why AI is back in the spotlight and what the ruling could mean for future tax compliance, dispute resolution, and the use of technology in tax investigations. Next, they break down the Kog vs HMRC VAT case, explaining the key points and the wider implications for businesses navigating complex VAT rules.

Rounding off the episode, they discuss the Tom Goldstein trial, centred on the failure to declare $26 million in poker winnings, and the broader tax issues around gambling, income reporting, and enforcement.

Tractors, Hotels and Self-Assessment Scams

The Tax Factor returns for its first episode of 2026, with Paul Noble and Neil Insull kicking off the year by discussing some of the most significant tax developments already shaping the months ahead. They begin with the recent Inheritance Tax U-turn on Business Property Relief (BPR) and Agricultural Property Relief (APR), explaining what’s changed and why it matters for long-term planning.

The discussion then moves to key rulings and policy updates, including the Hotel La Tour VAT case and the latest announcements from the Scottish Budget. Paul and Neil break down the practical implications, explaining what these developments could mean for businesses and individuals alike.

To round of the episode, they issue a timely warning on the rise of Self-Assessment scams as the tax return season gets underway.

Advanced Clearance Schemes, VAT Chickens and a Christmas Pun or Two…

This week’s Tax Factor is a festive special, with Ele Theochari and Neil Insull bringing seasonal cheer and tax insight to the podcast. They first look at the Morrisons VAT case involving chickens, unwrapping what the decision means for retailers and why food VAT remains a tricky item on HMRC’s Christmas menu.

Next, Ele and Neil turn to advanced clearance schemes, explaining how they work, when they can be used, and why certainty from HMRC can be one of the most valuable gifts for businesses looking to plan ahead.

They also run through the top three tax stories making the news this week, adding festive flair and thoughtful commentary. The last episode for 2025 is filled with insights and seasonal puns.

Jaffa Cakes, Films & Christmas Conundrums

This week on The Tax Factor, Robert Salter and Suzanne Briggs dive into one of the UK’s most famous VAT debates: the long-running question of whether Jaffa Cakes are truly cakes or biscuits. They go over the case, the reasoning behind the ruling, and why this seemingly light-hearted issue still has serious tax implications today.

They also discuss the blockbuster news that Deadpool & Wolverine has secured a record £82 million in UK tax credits – a milestone moment for the film industry. Robert and Suzanne discuss how the incentive system works, why the UK remains a major production hub, and what this could mean for future big-budget films.

Rounding out the episode, they look at the tax issues that often surface during the festive season, from staff parties to seasonal perks. Combined with their take on the top three tax stories of the week.

Rock Bands, Reporting Rules, And Cross-Border Tax Twists

This week, Michael Holland and Annie Hughes take listeners across the Atlantic, discussing the top tax stories making headlines before diving into a US-focused episode.

They look at Biffy Clyro’s recent tour changes and the tax considerations behind the scenes. Michael and Annie also break down the IRS’s new rules on digital asset reporting, highlighting what individuals and businesses need to watch as crypto and other digital holdings come under closer scrutiny.

Finally, they analyse how the latest UK Budget could impact Americans living or investing across the pond.

Rachel Reeve’s Fiscal Drag Race – Pay now, pay later, pay even more later!

Heather Self and Heather Powell look at the Chancellor’s Autumn Budget statement.

There doesn’t appear to be an awful lot of good news and tax changes that raise as many questions as they answer for entrepreneurs, property owners, businesses and individuals alike.

 T’was the week before the Budget

This week Gabby Donald and Stefanie Tremain look at what we genuinely know so far!? After what feels like the longest build-up in years, Stephanie puts it simply: “Expect everything, expect nothing.”

Just when it seemed the Budget couldn’t bring any more gloom, another idea surfaces: the Milkshake Tax. With retail already wrestling with complexity, do we really need another layer of rules for such a marginal gain?

They also look at the House of Lords’ latest debate on growth and the effect of economic and tax policy on jobs and prosperity. The UK just isn’t currently attractive enough to entrepreneurs, businesses, or wealthy individuals – and that has to change.

The See-Saw Budget? Up, Down, and Everything in Between

This week Tom Goddard and Paul Haywood-Schiefer look at the Government’s possible attempts at fiscal choreography with the potential Income Tax and NICs see-saw. One goes up, one goes down… but as they explain, that doesn’t always mean a neutral outcome for taxpayers.

They then discuss what a cap on salary-sacrifice pension contributions would mean: a measure that could be highly attractive to the Treasury while many taxpayers barely feel a ripple. And while pension savers might lose out, families with more than two children could gain significantly if the Child Benefit cap is lifted – though the policy could carry a £4bn price tag.

Finally, news of a possible adoption by HMRC of a US-style whistleblower reward scheme, offering up to 30% of tax recovered. A bold, creative and undoubtedly controversial, idea.

The Budget, the Bookies and the Blockchain

Gabby Donald and Paul Noble return to one of our favourite topics – The Budget! Following the Chancellor’s rather unusual breakfast briefing – did it really tell us anything new? With Bonfire Night still in the air, Gabby wonders if this was the moment when the manifesto pledges finally went on the bonfire.

Paul turns to the world of tax and gambling – while your winnings might be tax-free, it’s still worth keeping a record, just in case the taxman fancies a look at your lucky streak.

With limited guidance and new rules arriving under the Crypto Asset Reporting Framework the taxation of crypto assets is fast evolving, Gabby and Paul warn this will result in more questions for people with Crypto assets.

AI, LLPs and the Christmas Grinch: The Tax Factor at 100

For the 100th episode of The Tax Factor, Robert Salter and Malli Kini take a look back over two rather turbulent years. 2 Prime Ministers, 2 Chancellors of the Exchequer: 2, 3 Major fiscal statements and an election.

Robert and Malli then explore how HMRC is using Artificial Intelligence to identify discrepancies and catch out taxpayers, what possible changes could be coming to the taxation of partnerships and LLPs, and why the Revenue’s approach to compliance might make it the “Christmas Grinch” of the season.

Heather Self talks VAT with Max Schofield

This week on The Tax Factor, we have a special episode featuring Max Schofield from Devereux Chambers, a leading indirect tax Barrister and VAT litigator. Max has worked on some of the very VAT cases we’ve discussed on the show, bringing a rare insider perspective to the stories that often make the headlines.

Heather and Max dive into the world of VAT –  the tax everyone pays but few fully understand. From the quirky, headline-grabbing cases to the lessons they reveal about the future of this major revenue-raising tax.

From Ribena to Reeves, No Laughing Matter

This week, Neil Insull and Matt Crawford look at the IFS Green Budget and its warning to Rachel Reeves to avoid “half-baked” tax fixes ahead of the next Budget. They discuss what this could mean for future policy and the pressures facing the Chancellor.

They also cover a rare court ruling allowing a judicial review against HMRC five years late, and the Treasury’s plans to tighten the sugar tax, a move that could see drinks like Ribena and Lucozade changing their recipes once again. And in a final twist, they look at a VAT dispute involving laughing gas that proves there’s nothing funny about tax classification.

Planes, Pensions and Automobiles

This week on The Tax Factor, Annie Hughes and Sarah Stenton look at the stories making headlines in tax and business. Annie looks at Revolut founder Nik Storonsky’s move from the UK to the UAE, part of a wider trend of wealthy individuals changing their tax residency since the non-dom regime ended.

Sarah highlights HMRC’s warning to pensioners about withdrawal schemes that sound too good to be true, while across the Atlantic, Donald Trump’s threat of new truck tariffs adds more uncertainty to global trade.

Field of Schemes: Politics, Players and the Taxman

Robert Salter and Tom Goddard look at the now infamous “donkey field” connected to Keir Starmer. With politicians’ tax affairs under the spotlight yet again, Robert explains why the arrangement looks more like straightforward trust planning than a scandal, and sometimes what makes the front page isn’t really much of a tax dodge at all. They explore what this story says about public attitudes to politicians and tax and whether the criticism is fair or just noise.

Then it’s over to the NFL’s return to London, where visiting players could find themselves facing a very different kind of tackle: the UK tax system. Filing returns and paying into the UK’s fiscal black hole might not feature in the playbook, but it’s all part of the rules. Finally, Robert and Tom discuss HMRC’s recent stakeholder conference. Promises of closer working with advisers sound great on paper but as changes regarding National Insurance show, HMRC’s actions don’t always match the words.

Sugar Taxes to Sticky Wickets

This week Matt Crawford and Suzanne Briggs discuss the Resolution Foundation’s Budget proposals including a new salt and sugar tax and what that could mean for already rising food prices. Matt also runs through some draft legislation that’s been published, which some may find heavy-handed given how tricky the rules can be.

Suzanne takes us through a case in the Upper Tribunal, Executors of Elborne & others v HMRC, where HMRC suffered a rare loss. But she cautions that anyone in a similar position should still take advice, as the story may not end here. And finally, a case that left one taxpayer on a very sticky wicket.

Farage, Phoenixing and the Future of Tax Agents

This week on The Tax Factor, Malli Kini and Stefanie Tremain show why precision matters in both politics and tax with Nigel Farage learning the hard way that there’s a big difference between “I” and “we.”

The conversation then turns to the ICAEW’s warning about Government plans to regulate tax agents. While the idea might sound straightforward, could it actually make the system less effective rather than more secure?

And finally, the National Audit Office reports that HMRC is losing billions to small business tax evasion including more than £800 million through the practice of phoenixing but it also warns there doesn’t seem to be an effective strategy to deal with it!

Rayner’s Resignation, Wealth Taxes and the Dog Ate My Homework (Almost)

This week on The Tax Factor, Rehana Earle and Ele Theochari talk about the fallout from Angela Rayner’s resignation and what it says about the complexity of the UK tax system. Was it a simple SDLT mistake or something more? They also look at Labour’s revived debate on wealth taxes and Rachel Reeves’ cautious approach to reform ahead of November’s Budget.

HMRC has an increasing focus not just on the users of avoidance schemes but also on the individuals promoting them – including a barrister now in the spotlight and footballers facing hefty tax bills. And at a tribunal, one taxpayer tried the excuse that “rodents ate my receipts.” A creative attempt, but no cigar – just like the old “dog ate my homework,” it didn’t wash.

This week’s big news: The Budget (And a bit on Stamp Duty!)

The Tax Factor is back for its second episode of the season. This week, Neil Insull is joined by Annie Hughes for her debut appearance, as they look at the top tax stories making the news: we finally have a date for the Autumn Budget.

But the real question is what the Chancellor might have in store?

Could inheritance tax be in the firing line?

Will we see changes to the VAT threshold or even VAT rates themselves?

And with stamp duty complexity hitting the headlines, is now the moment for long-discussed reforms to property tax?

The Tax Factor is Back: New Season, Big Questions

The Tax Factor is back after its summer break!

In this episode, Blick Rothenberg CEO Nimesh Shah is joined by Tom Goddard for his debut appearance on the podcast. Together, they discuss how frozen tax thresholds and fiscal drag have quietly become one of the Government’s most powerful tools for raising revenue.

The conversation also looks ahead to the upcoming Autumn Budget, exploring the options and levers the Chancellor may use to plug the UK’s growing fiscal black hole.