Category: Podcast

Statutory Residence Test – Common Errors Recorded May 2025 · Episode 10 · 5:09 In this episode I look at the mistakes most often made in applying the statutory residence test. I explain the correct order in which to work through the automatic overseas tests, the automatic UK tests and […]

SDLT Mixed Use and Recent Cases Recorded May 2025 · Episode 9 · 5:01 In this episode I examine when a property purchase can be treated as mixed use for stamp duty land tax, so that the lower non-residential rates apply rather than the residential rates and the surcharge. I […]

EMI Options – An Update Recorded May 2025 · Episode 8 · 6:49 In this episode I explain enterprise management incentive options, one of the most tax-efficient ways for a smaller company to attract and retain key people. I set out the qualifying conditions for both the company and the […]

UK Corporate Tax Residence and HMRC’s Approach Recorded March 2025 · Episode 7 · 10:02 In this episode I examine when a company is resident in the United Kingdom for tax purposes and how HMRC approaches the question. I explain the central management and control test that sits alongside the […]

Tax Risks of Liquidation Distributions – Navigating the TAAR Recorded March 2025 · Episode 6 · 7:34 In this episode I examine the risk that a distribution made in the course of winding up a company is taxed as income rather than capital, under the targeted anti-avoidance rule. Where the […]

Tax Implications of Divorce Settlements Recorded March 2025 · Episode 3 · 4:33 In this episode I consider the tax consequences of divorce and separation. I look at the capital gains tax treatment of transfers of assets between separating spouses and civil partners, including the no gain, no loss window […]

Inheritance Tax Changes after the 2024 Budget Recorded March 2025 · Episode 2 · 6:30 Update note (June 2026): Two things have moved since this episode was recorded. The residence-based system that replaced domicile is now in force, having taken effect on 6 April 2025. More significantly, the agricultural and […]