
Hosted by Blick Rothenberg · EN
Brought to you by accounting, tax, audit and advisory firm Blick Rothenberg BRave Business is aimed at entrepreneurial businesses, we focus on providing market updates, practical guidance, timely insights, and professional opinions from industry experts, helping you make informed decisions for your business. The Tax Factor is a weekly podcast with our expert team looking at the news and updates in the world of tax and providing analysis of what it might mean for you.

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.See omnystudio.com/listener for privacy information.

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. See omnystudio.com/listener for privacy information.

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 explores 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.See omnystudio.com/listener for privacy information.

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.See omnystudio.com/listener for privacy information.

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.See omnystudio.com/listener for privacy information.

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.See omnystudio.com/listener for privacy information.

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.See omnystudio.com/listener for privacy information.

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.See omnystudio.com/listener for privacy information.

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.See omnystudio.com/listener for privacy information.

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.See omnystudio.com/listener for privacy information.