BRave Business and The Tax Factor

This week on The Tax Factor, Rehana Earle and Neil Insull discuss the closure of the historic Beales department store after 144 years, blamed on rising taxes and a worsening business climate. With the CIPD warning of a prolonged drop in employer confidence, what does the future hold for the UK labour market? Next, they examine a surprising tribunal victory, where a taxpayer successfully argued that their luxury property, complete with marble swimming pool and expansive wine cellar was their main home, defeating HMRC. Finally, could President Trump’s proposed 100% tariffs on TV and film production deal a major blow to Britain’s thriving creative industries?See omnystudio.com/listener for privacy information.

In this episode we look at the topic of female entrepreneurs: why do women make great entrepreneurs, what differentiates them from male founders and what specific support do they typically need? Which sectors do they gravitate toward and why do they often have challenges securing funding? Joining Declan to debate all of this are Sarah Austin, Founder & Managing Director of the Lloyds British Business Excellence Awards, and Sam Smith, Co-Founder of Super Scalers.See omnystudio.com/listener for privacy information.

This week, we celebrate the retirement of Martin Reynard, pensions expert and longstanding Blick Rothenberg veteran, after nearly 40 years in the profession, including over three decades with the firm. Martin reflects on the evolution of pensions and why, despite decades of change, they remain one of the most powerful and essential tools in financial planning today. We look at why pensions still matter from tax relief and employer contributions to flexibility and intergenerational planning and explore the biggest shifts over Martin’s career: the highs of pension freedoms and growing personal control, and the lows of mis-selling scandals and creeping complexity. It’s a thoughtful and insightful look at pensions through the eyes of someone who’s seen it all.See omnystudio.com/listener for privacy information.

As the new financial year begins, John and Ele explore the real impact of April’s tax changes from rising employer NICs and the scrapping of EV tax breaks to the end of holiday let perks. They discuss the Government’s sweeping new tax reform package, including 39 proposals to simplify the system, reduce compliance costs, and even shrink HMRC’s London footprint. Also, this week, milkshakes may soon face sugar tax, Liverpool sidesteps legislation to bring in a tourist levy, and Wetherspoons fails to convince a tribunal that cider isn’t booze and a £400k R&D clawback case puts HMRC’s stricter claims regime in the spotlight.See omnystudio.com/listener for privacy information.

This week on The Tax Factor, Heather and Sarah (celebrate!?) 20 years of HMRC with a look at its latest performance woes, from phone line chaos and missing repayments to the absurdity of pursuing a taxpayer for £600.Also, this week, Holly Willoughby’s agency gets a stern reminder that HMRC doesn’t do celebrity favours, a fake Greggs manager pockets pandemic cash, and a warning about getting caught in VAT carousel fraud. Plus: £150m in tax relief for Jurassic World and Ofgem’s bright idea that richer people should pay more for electricity. What next - tea bags? Loo roll? Audio to download: https://assethub.azets.com/transfer/9866882ddd7ebbd54cb5641bd3a6de08a00caaf357af0b13135469cc883aac68See omnystudio.com/listener for privacy information.

This week on The Tax Factor, Heather Self and Rehana Earle look at HMRC scaling back phonelines and webchat services to tackle fraud.They discuss a recent SDLT case where timing could cost a taxpayer their refund, the tribunal sided with the taxpayer, but the battle may not be over yet. Making Tax Digital is expanding to the self-employed and landlords, but a new survey reveals worrying gaps in public awareness, is HMRC doing enough to get the message out? And arise Sir Jeremy Hunt!See omnystudio.com/listener for privacy information.

In this week's episode of The Tax Factor, Roger Holman and Neil Insull look at the quiet storm that is April's new tax landscape - changes may have been light in the Spring Statement, but the devil, as ever, is in the (Autumn Budget) detail. In Guernsey, the government has done the unthinkable: opened a tax drop-in centre where people can actually talk to someone. A bold move that feels very different from HMRC’s current approach. There is the curious case of Timothy Bunting v HMRC, where an initially successful taxpayer ended up losing not only the argument, but also his cash and his relief and finally a timely nudge: It’s a good time to review your ISA’s.See omnystudio.com/listener for privacy information.

As it’s the end of the tax year John Bull and Robert Salter suggest that it’s time to move the tax year having been stuck on April 5th since 1752. Whilst Trump’s “Liberation Day” dominates international headlines there is further turmoil in the US as DOGE makes sweeping cuts to the US social security system. And here in the UK, the VAT battle on private school fees reaches the High Court. Could adding VAT to school fees be a breach of human rights?See omnystudio.com/listener for privacy information.

This week on The Tax Factor, Blick Rothenberg CEO Nimesh Shah and Heather Self break down the Chancellor’s very uneventful Spring Statement. No surprises, no fiscal fireworks - but don’t be fooled. With major tax changes hitting in April, your wallet will feel it. And as for the Autumn? Nimesh and Heather predict another ‘black hole’ in the public finances, so could Labour be forced to rethink pledges on pensions, Income Tax, VAT, or National Insurance? See omnystudio.com/listener for privacy information.

This week John Bull and Malli Kini look at the latest tax stories making headlines and it’s clearly not been a great week for some. Former Liverpool star and Sky Sports pundit Phil Thompson has more to worry about than his Club’s recent cup exits, as he’s just lost his IR35 appeal, leaving him with a hefty £300,000 tax bill. Across the pond, the US tax scene is heating up, with the Administration planning to slash the IRS workforce by 20% by mid-May, while one of President Trump’s ambitious goals is to eliminate taxes altogether for those earning under $150,000. Meanwhile, Uber’s Supreme Court appeal in July could drive up private taxi fares by 20% if VAT comes into play, so enjoy your cheap rides while you can. And finally, with the Spring Statement just around the corner, John and Malli are crossing their fingers for a quiet one.See omnystudio.com/listener for privacy information.

In today’s episode we take a look at the topic of rapid scale up businesses. What are some of the drivers to quickly grow a business and the key challenges to doing so? And what part do investment, cash flow, talent, customer service and brand have to play in that rapid growth story? Joining Declan to debate all of this are Blick Rothenberg Partner Stephanie Levin, with our guests Aidan Rushby Founder, and CEO of car finance business Carmoola, and Mike Williams, co-founder of Jamaican patty manufacturer Flakebake.See omnystudio.com/listener for privacy information.

In this week’s Tax Factor, Ele Theohari and Tomm Adams look at a recent VAT tribunal case - are hair transplants a medical necessity or just cosmetic? Meanwhile, HMRC is under fire again. While they’ve launched a dedicated service to clear long-standing PAYE and Self-Assessment queries, MPs are questioning their leadership structure and fairness in customer service. Plus, we break down the latest IR35 data post-2021 reforms, changes to Beneficial Loan Arrangement rates, and the case of a tax evader who admitted he’d been “a silly boy” and has been handed an £850k civil recovery order.See omnystudio.com/listener for privacy information.

This week on The Tax Factor, Ele Theochari and Rehana Earle discuss the latest consultation on Agricultural and Business Property Relief and look at potential implications for farm businesses. They also review proposed changes to cash ISAs and consider whether the Chancellor will align with the needs of everyday savers. And with HMRC testing AI voice authentication, could this be the end of passwords and security questions?See omnystudio.com/listener for privacy information.

This week Roger Holman and Neil Insull look at the record tax receipts in January. Looking forward to the Spring Budget Statement there are some big decisions about where to find more money. Perhaps controversially, Roger and Neil think Rachel Reeves should look at Fuel Duty and the late filing penalties.See omnystudio.com/listener for privacy information.

This week on The Tax Factor, Nimesh Shah is joined by US tax expert Michael Holland to break down Trump’s latest blunder on VAT; has someone got the wrong end of the tax stick? Meanwhile, Elon Musk is diving into IRS tax data, but Michael warns it might not be the goldmine he expects. And with the cost of running the UK tax system soaring, will HMRC find those elusive efficiencies or are we all in for an even bigger tax bill?See omnystudio.com/listener for privacy information.

This week on The Tax Factor, Nimesh Shah and Ola Adigun dive into the latest tax twists and surprises. Stats released by HMRC show year-end Self-Assessment filings have dropped unexpectedly, despite more people being expected to file. Meanwhile a High-Income Child Benefit Charge case saw HMRC send in the bailiffs over £1,000, Trump’s tariff flip-flopping raises questions, and Ola unpacks a major tribunal ruling on the Tour Operators’ Margin Scheme (TOMS) that shakes up VAT for accommodation resellers.See omnystudio.com/listener for privacy information.

This week on The Tax Factor, Nimesh Shah and Heather Self explore potential updates to non-dom tax rules, the fluctuating figures in wealth tax discussions, and a new loan charge review aimed at resolving the long-running controversy. They also examine a recent High Court case in which American actor Mercer Boffey unsuccessfully argued that his Richmond home was exempt from Council Tax. With the self-assessment deadline upon us, Nimesh and Heather share last-minute filing tips and highlight the latest HMRC scams to watch out for.See omnystudio.com/listener for privacy information.

In this week’s episode, Robert Salter and Gabby Donald look at the major tax developments making headlines. They discuss the Trump administration’s executive order to withdraw the US from the OECD’s Global Minimum Tax (GMT) deal and ask: does this signal the demise of the GMT initiative? While closer to home, the Public Accounts Committee has accused HMRC of providing subpar service and eroding public confidence in the UK tax system. They also explore the case of a Norwegian company facing a 10-year National Insurance bill and the lessons learnt. And Gabby shares why we’re not out of the woods yet when it comes to more tedious food VAT tribunals.See omnystudio.com/listener for privacy information.

In this episode we take a look at the topic of the Founder’s Mindset. How can founders become effective leaders, no matter what stage they are at on their business journey? How can leaders develop a founder’s mindset to scale or evolve their business? And what challenges might they face, and lessons might they learn, along the way? Joining Declan to debate all of this are Blick Rothenberg Partner Malli Kini, with our guests Miniclip Founder and President Rob Small, and Simon Court, Founder & Chairman of Value Partnership and author of Founder’s Legacy.See omnystudio.com/listener for privacy information.

Rehana Earle and Melissa Thomas look at the tax stories making headlines including the impact of HMRC staff strikes during the self-assessment filing season, and a Russian financier’s unusual claim that his bacon-smoking factory (complete with a wine cellar, pool room, and 40-foot bar) qualifies as a commercial space. They also discuss the curious case of a taxpayer hit with late filing penalties despite having no UK tax liability and a game-changing VAT tribunal ruling that reclassifies powdered food supplements after a challenge to their classification as sports drinks.See omnystudio.com/listener for privacy information.

In the first Tax Factor episode of 2025, Robert Salter and Neil Insull look at the latest tax topics for the new year. What are Rachel Reeves’ potential New Year resolutions and what are the implications of the recent NIC changes announced in the last Budget? Other highlights include tips and holiday pay, R&D tax relief, and HMRC’s reporting requirements for trading on platforms like eBay and Airbnb. With the January tax return deadline fast approaching, Robert offers a timely reminder to get your tax return completed.See omnystudio.com/listener for privacy information.

In this Tax Factor Christmas Special, Nimesh Shah and Heather Self look back at some of the biggest tax stories of 2024.See omnystudio.com/listener for privacy information.

This week on the Tax Factor, Heather Self and Neil Insull discuss two sports stars caught up in tax wrangles with HMRC. They also chat about how Ann Kaplan Mulholland, the owner of Lympne Castle in Kent, wants the King to grant independence to her estate so she can sit outside of the UK after the Government abolished the non-dom tax status and how ahead of the Budget many people took tax free lump sums from their pensions, but now HMRC say cooling off periods do not apply, and payment of a tax-free lump sum cannot be undone.See omnystudio.com/listener for privacy information.

This week on The Tax Factor, Nimesh Shah and Malli Kini discuss how the 'Beatles tax clause' has put a block on the tax 'wizardry' of Harry Potter actor Rupert Grint, landing him a £1.8m tax bill, and how a notorious VAT fraudster who had evaded HMRC for several years was tracked and caught after buying a kebab in Wales. They also discuss how HMRC have published their latest list of tax defaulters, and how paying tax on time is as important reputationally as paying the right amount.See omnystudio.com/listener for privacy information.

This week on the Tax Factor, Ele Theochari and Gabby Donald look at the latest tax stories in the news. These include a challenge surrounding VAT on school fees in relation to Education, Health and Care Plans (EHCP) from local authorities and a heads-up on the implementation of HMRC's ‘Making Tax Digital' initiative for Income Tax self-assessment. They also look at why the clock is ticking on a high-stakes Upper Tribunal anonymity application, with a pivotal deadline looming on 11 December.See omnystudio.com/listener for privacy information.

In this episode we take a look at the topic of Neurodiversity in Business. What are the realities and the truths behind the myths? What do neurodiverse people bring to an organisation? Is there a competitive advantage in employing them? And how can businesses attract and get the best out of their neurodiverse people? Joining Declan to debate all of this are Blick Rothenberg Partner Gail Cobley, with our guests Ben Branson from The Hidden 20% charity and podcast series, and Binna Kandola from consultancy Pearn Kandola.See omnystudio.com/listener for privacy information.

This week, Rehana Earle and Ele Theochari look at how Inheritance Tax changes could hit farmers hard, depending on timing. They also discuss rising tax burdens worrying retailers, key updates and changes for 2023/24 returns, and the hot debate: should accountants charge for ad-hoc advice?See omnystudio.com/listener for privacy information.

This week, Head of Private Client John Bull joins Rob Goodley to talk about what a Trump presidency is likely to mean for the UK. They also look at rogue tax advisors and a tax ‘magic trick' that HMRC took exception to, as well as a little talked about point in the Autumn Budget which they think is a good move.See omnystudio.com/listener for privacy information.

Following the Autumn Budget, Nimesh Shah and Roger Holman take a look at some of the areas that have angered farmers, small businesses and parents. But was the Budget quite restrained? Nimesh suspects the story on Capital Gains Taxes is not over and there might there be more dramatic reform and change to come. And with the appointment of Donald Trump as President, what does this mean for US Government policy – will it result in tax cuts and crypto rule relaxation?See omnystudio.com/listener for privacy information.

Heather Self and Robert Salter look at some of the detail in the Autumn Budget statement including Employers National Insurance, The Child Benefit clawback and Capital Gains Tax changes. They also ask whether the Chancellor missed an opportunity to take a strategic look at a tax system that is riddled with anomalies and inconsistencies.See omnystudio.com/listener for privacy information.

This week on The Tax Factor Matt Crawford and Neil Insull are NOT looking at the Budget. Instead, we're talking about the big picture issues facing the UK Tax system and the tax issues around the Employment Rights BillSee omnystudio.com/listener for privacy information.

In today's episode we take a look at the topic of Global Talent. How do you attract the best talent for your business, particularly when you grow internationally? Which approaches work well and which do not? And how will technology – particularly AI - impact a global workforce? And joining me today to debate all of this are Blick Rothenberg's Head of Global Mobility Rehana Earle, with our guest Gareth Wadley from law firm Bristows.See omnystudio.com/listener for privacy information.

On this week's top-rated podcast, Roger Holman is joined by Rehana Earle to unpack the latest in tax developments. With speculation growing that employer National Insurance contributions could be targeted by the Chancellor, we discuss whether the Government's pledge to freeze rates for workers will shield employees from the impact. And is it time for a major overhaul of Capital Gains Tax to make it fit for purpose? Meanwhile, across the Channel, France is rolling out ‘temporary' tax hikes – but how long will they really last? And finally, Roger looks into the complexities of designing a wealth tax and why it proves to be so tricky.See omnystudio.com/listener for privacy information.

This week Matt Crawford is joined by Blick Rothenberg CEO Nimesh Shah. They look at the problematic tax issues of a life on the high seas cruising, Capital Gains Tax reform and a homage to retiring HMRC CEO Sir Jim Harra.See omnystudio.com/listener for privacy information.

Join Rehana Earle and Ele Theochari as they unpack the biggest headlines from the Labour Party Conference. Are the non-dom tax proposals just a political gimmick, or could they really deliver the billions the Chancellor hopes for? Ele dives into the latest R&D tax relief stats and why fewer claims might not be the bad news it seems – could HMRC finally be getting a grip on fraud? And we take a closer look at maternity pay and challenge Kemi Badenoch's bold claims.See omnystudio.com/listener for privacy information.

Sustainability: everybody talks about it, but in this episode we look at the business case for it. What do you actually have to do, beyond the cliches, and how can you prove that you mean what you say? Joining Declan for this discussion are Jim Brown from Blick Rothenberg, Charlotte Pumford from Vivo Barefoot and Paul Lewis from Seismic. See omnystudio.com/listener for privacy information.

This week Rob Goodley is joined by a new voice on the Tax Factor, Blick Rothenberg Head of Private client, John Bull. They look at HMRC's interest in ‘side hustles', what we learnt from the Chancellor at the Labour Party conference, and the potential for an exit tax. We also pay tribute to John Brown, the man who successfully argued a Jaffa cake was a cake!See omnystudio.com/listener for privacy information.

This week, Heather Self is joined by pensions expert Martin Reynard. They discuss whether the Chancellor could fill some of her £22Bn gap with a reduction on tax relief on pension contributions or the tax-free lump sum. They also look at the impact of a ruling on the employment status of football referees and Heather disappoints Martin when she reveals that if Blick Rothenberg gives him a suit it's a taxable benefit!See omnystudio.com/listener for privacy information.

Our fifty-first podcast is brought to you by Matt Crawford and Melissa Thomas.  This week they look at the European Court of Justice upholding a 2016 decision that Ireland is required to recover 13 billion Euros from Apple and the Upper Tier Tribunal sides with HMRC in their case against Stuart Barnes regarding his employment status. Matt discusses changes to the data employers are required to provide to HMRC regarding hours worked by employees and Melissa discusses how HMRC is an unlikely fan of the Oasis reunion.See omnystudio.com/listener for privacy information.

It's our 50th episode this week, this time with Heather Self and Ele Theochari. In this episode we look back at some of the tax stories from the last year, current proposals to take VAT off sunscreen, fraudulent R&D claims, and if having a snail farm could save you some tax!See omnystudio.com/listener for privacy information.

Nimesh Shah and Heather Self look at what we can learn from Kier Starmer's speech and what might happen in the Budget. If the Government's hands are tied on the big 4 taxes, are we looking at minor changes in the Budget? Where will the billions come from: frozen allowances, Fuel Duty, Air Passenger Duty, Capital Gains Tax, Pensions Relief or a more wholesale reform of the tax system? Would it be more courageous to break the manifesto pledge and put Income Tax up?See omnystudio.com/listener for privacy information.

The Tax Factor returns from its Summer break with Roger Holman and Neil Insull. They waste no time in giving their top 5 predictions for the October Budget and, in VAT news, how the First Tier Tribunal have decided hair loss treatment could not be zero-rated as hair loss is not a ‘disability'.See omnystudio.com/listener for privacy information.

A special post-Election episode recorded the morning of 5 July. Nimesh Shah and Heather Self share their post-Election analysis and discuss the potential implications of the new Government's policies.See omnystudio.com/listener for privacy information.

In this episode, as the General Election rolls into its final week, Heather Self and Neil Insull discuss some of the challenges for the new Government (whoever it will be), the reality of the ‘tax gap' and why it is what it is. They also look at what businesses hope to see from the tax system.See omnystudio.com/listener for privacy information.

We're already halfway through the General Election campaign and one thing you can bet on is that our experts have the lowdown on the parties' tax commitments and promises. This week, Rehana Earle and Robert Salter investigate the Labour and Reform UK Manifestos. Do both parties really understand the nuances and details of the tax system and do the numbers add up? Finally, Robert looks at a partial victory for a taxpayer against HMRC in the first-tier tribunal.See omnystudio.com/listener for privacy information.

As the General Election continues, Ele Theochari and Robert Salter dig into some of the detail of the parties' manifestos, looking at the quirks, hiccups and challenges they contain. They also look at IR35 and a new process for reporting unethical R&D advisors to HMRC.See omnystudio.com/listener for privacy information.

This week on The Tax Factor, Nimesh Shah and Roger Holman review some of the latest General Election tax stories. They take a look at the parties' proposals and ideas on Inheritance Tax and, if Sunak and Starmer were listening, what they would be suggesting.  Finally, after delving into the detail of the Conservative's plans Nimesh, uncovers a £40m error in the “Triple Lock Plus” numbers.See omnystudio.com/listener for privacy information.

This week on The Tax Factor Heather Self and Robert Salter are talking about the election, including extra tax allowances for pensioners, VAT School fees and the ‘magic money tree' collecting another £6 billion from stopping tax avoidance and evasion. They also review what the parties have shared (and what they haven't) regarding tax policies in the campaign's kick-off week.See omnystudio.com/listener for privacy information.

This week on the Tax Factor, Nimesh Shah and Roger Holman look at two HMRC stories in the news: the one penny tax demand and the National Audit Office's findings that HMRC tax helpline wait times are getting even longer. The Conservatives and Labour are fighting over tax numbers, but Nimesh and Roger are not really sure that any of them add up. And finally, how HMRC have asked the Court of Appeal for leave to appeal against the Upper Tribunal ruling on giant marshmallows!See omnystudio.com/listener for privacy information.

This week on The Tax Factor Matt Crawford and Rob Goodley look at the ups and downs of avoiding potential VAT on private school fees. Former Chancellor Nadim Zahawi discussed his settlement with HMRC in a recent interview and Rob looks at what the reported penalty imposed might tell us about the case. They then explore the principals of anonymity of taxpayers making appeals as well as the unallowable purpose rule on tax deductions for companies after Kwik Fit loses a third appeal.See omnystudio.com/listener for privacy information.

This week, Rehana Earle and Roger Holman are talking about the tax return rule changes that have taken over three hundred thousand people out of self-assessment. They also look at the unscheduled pay increase HMRC have given their staff to remain compliant, and  share their views on whether the same kind of tax relief that was announced by the Chancellor in the Spring Budget for the film, TV and theatre industries should be extended to the UK games industry.See omnystudio.com/listener for privacy information.