
The Tax Factor – Episode 107 - Advanced Clearance Schemes, VAT Chickens and a Christmas Pun or Two
19/12/2025 | 16 mins.
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.See omnystudio.com/listener for privacy information.

The Tax Factor – Episode 106 - Jaffa Cakes, Films & Christmas Conundrums
12/12/2025 | 17 mins.
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.See omnystudio.com/listener for privacy information.

The Tax Factor – Episode 105 - Rock Bands, Reporting Rules, And Cross-Border Tax Twists
05/12/2025 | 16 mins.
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.See omnystudio.com/listener for privacy information.

The Tax Factor – Budget Special - Rachel Reeve’s Fiscal Drag Race - Pay now, pay later, pay even more later!
27/11/2025 | 19 mins.
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.See omnystudio.com/listener for privacy information.

The Tax Factor – Episode 103 - T’was the week before the Budget
20/11/2025 | 21 mins.
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.See omnystudio.com/listener for privacy information.



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