Series 3 / Episode 2: Hybrid Mismatches with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown.

Series 3 / Episode 2: Hybrid Mismatches with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown.

In this episode Harriet and Grahame discuss what is meant by the term Hybrid Mismatch, how they arise and how anti-avoidance measures are used to stop taxpayers taking advantage of them.

Grahame and Harriet's book, "A Practitioner's Guide to International Automatic Tax Information Exchange Regimes" is available to purchase here: https://spiramus.com/automatic-exchange-of-information

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Avsnitt(105)

Episode 97: Part 2 - OECD PE Commentary Changes Nov 2025 - Extractive Industries etc.

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 Juni 55min

Episode 96: OECD PE Commentary Changes Nov 2025 - Home Working and Permanent Establishments

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 Apr 1h

Episode 95 Ferrieri and Bonassisa v Italy: The ECHR Strikes back! The boundaries of tax information powers

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 Mars 1h 19min

Ep 94 - 5th Anniversary special with Kwasi Kwarteng

Ep 94 - 5th Anniversary special with Kwasi Kwarteng

In this the fifth anniversary episode of #ITB, our presenters Harriet Brown and Grahame Jackson interview ex- Chancellor of the Exchequer Kwasi Kwarteng. They discuss Kwasi's life previous to politics...

24 Feb 1h 18min

Episode 93: An Introduction to Indirect Taxes

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 Jan 1h 5min

Episode 92: How is tax policy made in the UK - Sir Simon Clarke

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 Nov 20251h 1min

Episode 91: Relocation from the UK to Gibraltar

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 Nov 202519min

Episode 90: The Office of Tax Simplification, Gone But Not Forgotten - with Bill Dodwell

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 Okt 20251h 5min

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