BRave Business and The Tax Factor

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.

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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.
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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.
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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.
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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.
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