BRave Business and The Tax Factor

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’...

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 h...

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...

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 inv...

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 ru...

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...

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 £...

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 o...

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 ...

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 ...

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 ...

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 Rev...

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 ...

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 c...

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 acro...

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. The pair explore what this story says about public attitudes to politicia...

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, w...

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 eff...