BRave Business and The Tax Factor

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 investigations. Next, they break down the Kog vs HMRC VAT case, explaining the key points and the wider implications for businesses navigating complex VAT rules.
Rounding off the episode, they discuss the Tom Goldstein trial, centred on the failure to declare $26 million in poker winnings, and the broader tax issues around gambling, income reporting, and enforcement.
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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 rulings and policy updates, including the Hotel La Tour VAT case and the latest announcements from the Scottish Budget. Paul and Neil break down the practical implications, explaining what these developments could mean for businesses and individuals alike.
To round of the episode, they issue a timely warning on the rise of Self-Assessment scams as the tax return season gets underway.
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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.
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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.
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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.
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