Tax Aspects of UK Corporate Demergers
Send us Fan Mail 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: stat...
8 Maj 202514min
Statutory Residence Test - Common Errors
Send us Fan Mail 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 th...
7 Maj 20255min
SDLT Mixed Use and recent cases
Send us Fan Mail 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...
7 Maj 20255min
EMI Options - An Update
Send us Fan Mail 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 att...
6 Maj 20256min
UK Corporate Tax Residence and HMRC's approach
Send us Fan Mail 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...
12 Mars 202510min
Tax Risks of Liquidation Distributions – Navigating the TAAR
Send us Fan Mail 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 T...
5 Mars 20257min
Tax Case: Statutory Residence Test and Exceptional Circumstances
Send us Fan Mail 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 Statu...
4 Mars 20256min
Tax Implications of Divorce Settlements
Send us Fan Mail 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 ...
3 Mars 20254min
