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.
Episodes
11 episodes
Tax Aspects of UK Corporate Demergers
In this episode of The UK Tax Podcast, Chartered Tax Adviser John Kavanagh explains the tax treatment of corporate demergers under UK law, focusing on the three principal routes: statutory demergers, capital reduction demergers, and reconstruct...
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Episode 11
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14:57
Statutory Residence Test - Common Errors
In this episode of The UK Tax Podcast, John Kavanagh looks at some of the most common errors made when applying the Statutory Residence Test. He explains the correct order in which the automatic overseas, automatic UK, and sufficient ties tests...
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Episode 10
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5:09
SDLT Mixed Use and recent cases
In this episode of The UK Tax Podcast, John Kavanagh explores the rules for claiming mixed-use treatment on property purchases for SDLT purposes. He examines recent tribunal decisions, including Ridgway, Tretyakov, and Suterwalla, and considers...
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Episode 9
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5:01
EMI Options - An Update
In this episode of The UK Tax Podcast, John Kavanagh explains the essentials of Enterprise Management Incentive (EMI) options, a highly tax-efficient way for smaller businesses to attract and retain key employees. He covers the qualifying condi...
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Episode 8
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6:49
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
Inheritance Tax Changes after the 2024 Budget
In this episode of the UK Tax Podcast, Chartered Tax Adviser John Kavanagh discusses the sweeping changes to Inheritance Tax (IHT) announced in the Autumn Budget 2024. From the abolition of domicile as a factor for IHT from April 2025, to the e...
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Episode 2
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6:30
Employee Ownership Trusts after the 2024 Budget
In this episode of the UK Tax Podcast, Chartered Tax Adviser John Kavanagh takes an in-depth look at Employee Ownership Trusts (EOTs), with a particular focus on the significant changes introduced in the October 2024 Budget. John explains how E...
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Episode 1
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9:48
