
UK Tax Podcast
Hello, I am John Kavanagh, and this is the UK Tax Podcast, bringing you updates, information, and opinion about the most interesting topics and latest developments in UK tax. These podcasts are not intended as a substitute for professional advice, but hopefully, they will educate and entertain and give some useful pointers.
Podcasting since 2025 • 7 episodes
UK Tax Podcast
Latest Episodes
UK Corporate Tax Residence and HMRC's approach
In this episode of The UK Tax Podcast, John Kavanagh examines the rules regarding UK corporate tax residenceand the approach taken by HMRC. He explains the UK’s central management and control test, how HMRC has challenged offshore structures, a...
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Episode 7
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10:02

Tax Risks of Liquidation Distributions – Navigating the TAAR
In this episode of The UK Tax Podcast, John Kavanagh, Chartered Tax Adviser, examines the risks of distributions in a liquidation being taxed as income rather than capital under the Targeted Anti-Avoidance Rule (TAAR). With no binding case law ...
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Episode 6
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7:34

Tax Case: Statutory Residence Test and Exceptional Circumstances
In this episode of The UK Tax Podcast, John Kavanagh explores a significant recent decision from the Court of Appeal in the case of A Taxpayer v HMRC. The case considers how the Statutory Residence Test (SRT) deals with exceptional circumstance...
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Episode 5
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6:23

Transferring a Property Rental Business To a Limited Company
In this episode of the UK Tax Podcast, Chartered Tax Adviser John Kavanagh examines the process of incorporating a property portfolio held by a partnership or LLP into a limited company. John explains the potential tax advantages, including Cap...
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Episode 4
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10:34

Tax Implications of Divorce Settlements
In this episode of the UK Tax Podcast, Chartered Tax Adviser John Kavanagh explores the tax implications of divorce settlements, including the Capital Gains Tax consequences of asset transfers, the Stamp Duty Land Tax implications of transfers ...
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Episode 3
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4:33
