Episode 97: Part 2 - OECD PE Commentary Changes Nov 2025 - Extractive Industries etc.
In this episode Harriet and Grahame complete their review of the 2025 revisions to the OECD Model Convention commentary on permanent establishments. This episode sees them discuss the changes to the C...
3 Kesä 55min
Episode 96: OECD PE Commentary Changes Nov 2025 - Home Working and Permanent Establishments
In this episode Harriet and Grahame discuss the recent changes to the OECD Commentary on the Model Double Taxation Convention which expands the thinking around working from home and what constitutes a...
27 Huhti 1h
Episode 95 Ferrieri and Bonassisa v Italy: The ECHR Strikes back! The boundaries of tax information powers
In this episode Harriet and Grahame discuss the recent ECHR case of Ferrieri and Bonnassisa in which taxpayers challenged the Italian regime for requesting confidential financial information from bank...
25 Maalis 1h 19min
Episode 93: An Introduction to Indirect Taxes
In this episode (in the absence of Harriet) Grahame discusses indirect taxation with Stephen Hodgson of the UK's Betting and Gaming Council.They talk through what an indirect tax is, discuss VAT, how ...
27 Tammi 1h 5min
Episode 92: How is tax policy made in the UK - Sir Simon Clarke
In this episode Harriet and Grahame interview Sir Simon Clarke, who served as both Exchequer Secretary (with responsibility amongst other things for gaming duty and oil taxes) and Chief Secretary to t...
10 Marras 20251h 1min
Episode 91: Relocation from the UK to Gibraltar
Harriet and Grahame recently spoke at the #GIBLDN25 Gibraltar Government Business Conference. Here we publish the audio of their talk. They focussed on the UK statutory residence test and the relocati...
5 Marras 202519min
Episode 90: The Office of Tax Simplification, Gone But Not Forgotten - with Bill Dodwell
In this episode Harriet and Grahame meet Bill Dodwell, the ex-Tax Director of the Office of Tax Simplification, and now non-executive for HMRC. They discuss the OTS, its successes and failures, and wh...
20 Loka 20251h 5min
