Explorez tous les épisodes du podcast The Tax Track
| Titre | Date | Durée | |
|---|---|---|---|
| CGT on cryptoassets and payrolling of benefits | 13 Oct 2026 | 00:21:38 | |
Cuts to the capital gains tax (CGT) annual exempt amount have brought more individuals within scope of CGT. In this episode we explain how to avoid common errors made when applying the rules to disposals of cryptoassets. Links
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Producer | |||
| Why tax complexity matters | 12 Aug 2026 | 00:29:02 | |
In this episode, we consider the pain points for businesses in meeting their tax reporting obligations and we explore the causes and implications of tax complexity, including what the UK stands to gain from addressing it. Links ICAEW
External
Host Stephen Relf, Tax Technical Manager, ICAEW Guests
Producer Ed Adams Series lead Mark Rowland Episode recorded: 29 July 2026 Episode published: 12 August 2026 All views expressed on this podcast are those of the contributors and don’t necessarily reflect those of ICAEW or its members. | |||
| New tax requirements for companies and directors | 07 Jul 2026 | 00:18:05 | |
Close companies and their directors are in HMRC’s sights as it attempts to close the small business tax gap. In this episode, we look at the challenges posed by new information requirements for directors completing their self assessment tax return for tax year 2025/26 and at the government’s proposals to impose additional reporting requirements on close companies. ICAEW: ICAEW warns against new requirements for close companies - https://www.icaew.com/insights/tax-news/2026/jun-2026/icaew-warns-against-new-requirements-for-close-companies ICAEW: Tax gap widens to 6.4% of total tax liabilities - https://www.icaew.com/insights/tax-news/2026/jun-2026/tax-gap-widens-to-6-point-4-percent-of-total-tax-liabilities#:~:text=Percentage%20tax%20gap,6.4%25%20for%202024%2F25. HMRC's company taxation manual - close companies - https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm60050 | |||
| How to prepare for a VAT enquiry | 09 Jun 2026 | 00:22:05 | |
HMRC is stepping up its compliance activities when it comes to VAT. In this episode, we explain what businesses can do to prepare for a VAT enquiry and we explore how HMRC and the government could better support businesses in meeting their VAT obligations. ICAEW: Making sure a tax return is correct and complete - https://www.icaew.com/insights/podcast/the-tax-track/making-sure-a-tax-return-is-correct-and-complete ICAEW: Budget: Changes made to VAT rules and processes (e-invoicing) - https://www.icaew.com/insights/tax-news/2025/nov-2025/budget-changes-made-to-vat-rules-and-processes#4 ICAEW: How to fix VAT - https://www.icaew.com/technical/tax/vat/how-to-fix-vat Producer | |||
| Modernising and mandating agent registration | 12 May 2026 | 00:27:07 | |
Finance Act 2026 introduces a package of measures designed to drive up standards in the tax advice market, including mandatory agent registration with HMRC. In this episode, we explain how the process will work and discuss the consequences for advisers of having their registration suspended. ICAEW: Government reassures agents on registration and sanctions - https://www.icaew.com/insights/tax-news/2026/feb-2026/government-reassures-agents-on-registration-and-sanctions ICAEW: TAXguide 05/25: Finance Act 2026 - https://www.icaew.com/technical/tax/tax-faculty/taxguides/2025/taxguide-05-25 The HMRC standard for agents - GOV.UK - https://www.gov.uk/government/publications/hmrc-the-standard-for-agents/the-hmrc-standard-for-agents | |||
| Making sure a tax return is correct and complete | 07 Apr 2026 | 00:27:47 | |
In recent months, the government has published guidance and announced policy changes that could significantly affect how tax returns are prepared and how HMRC enquiries are conducted. In this episode, we’ll explore the implications for taxpayers and agents, focusing on new HMRC guidelines for ensuring that a tax return is correct and complete and changes to the requirement to notify HMRC of an uncertain tax treatment. Links ICAEW: Individuals and trusts face new obligation under uncertain tax treatment proposals - https://www.icaew.com/insights/tax-news/2026/mar-2026/individuals-and-trusts-face-new-obligation-under-uncertain-tax-treatment-proposals Inaccuracy and failure to notify penalties must be simplified - https://www.icaew.com/insights/tax-news/2025/jun-2025/inaccuracy-and-failure-to-notify-penalties-must-be-simplified Suspension of penalties for a one-off tax error - https://www.icaew.com/insights/tax-news/2026/feb-2026/suspension-of-penalties-for-a-one-off-tax-error Tax gap falls slightly as a percentage of tax liabilities - https://www.icaew.com/insights/tax-news/2025/jun-2025/tax-gap-falls-slightly-as-a-percentage-of-tax-liabilities External: GOV.UK: Help ensuring documents filed with HMRC are correct and complete — GfC13 - https://www.gov.uk/government/publications/help-ensuring-documents-filed-with-hmrc-are-correct-and-complete-gfc13 GOV.UK: Opportunities to Extend Uncertain Tax Treatment - https://www.gov.uk/government/consultations/consultation-extend-notification-of-uncertain-tax-treatment-utt-regime/opportunities-to-extend-uncertain-tax-treatment Host: Stephen Relf, Technical Manager, Tax, ICAEW Guests: Richard Jones, Senior Technical Manager, Business Tax, ICAEW Annis Lampard, Partner, Deloitte Producer: Ed Adams Episode recorded: 25 March 2026 Episode published: 7 April 2026 | |||
| MTD Live: are you (and HMRC) ready for MTD? | 03 Mar 2026 | 00:27:36 | |
In a special episode of The Tax Track, recorded at ICAEW’s MTD Live event on 23 February 2026, we speak to HMRC and practitioners on how they are preparing for Making Tax Digital (MTD) for income tax, which is due to start from April 2026. Links ICAEW: Making Tax Digital - https://www.icaew.com/technical/tax/making-tax-digital ICAEW: TAXguide 01/25: MTD income tax - https://www.icaew.com/technical/tax/tax-faculty/taxguides/2025/taxguide-01-25 ICAEW: HMRC to send final batches of MTD mandation letters - https://www.icaew.com/insights/tax-news/2026/feb-2026/hmrc-to-send-final-batches-of-mtd-mandation-letters ICAEW: MTD: How to prepare your clients - https://www.icaew.com/insights/tax-news/2026/jan-2026/mtd-how-to-prepare-your-clients ICAEW: MTD: how to deal with digital refusers - https://www.icaew.com/insights/tax-news/2025/dec-2025/mtd-how-to-deal-with-digital-refusers ICAEW: MTDtalk 2026 webinar series - https://www.icaew.com/technical/tax/tax-faculty/webinars-and-recordings/tax-webinars/2026/mtdtalk-2026 MTD for Income Tax: your 30-day readiness plan with Sage - https://events.icaew.com/pd/32831 MTD for Income Tax: compliance simplified with Zoho Books - https://events.icaew.com/pd/32838/mtd-for-income-tax-compliance-simplified-with MTD for Income Tax: from onboarding to filing with Xero - https://events.icaew.com/pd/32819/mtd-for-income-tax-from-onboarding-to-filing Get MTD done with FreeAgent - https://events.icaew.com/pd/32837/get-mtd-done-with-freeagent Host Stephen Relf, Technical Manager, Tax, ICAEW Guests
Reporter Mark Rowland Producer Ed Adams Episode recorded 23 February 2026 Episode published 3 March 2026 | |||
| Finance Bill changes for individuals and businesses | 03 Feb 2026 | 00:29:26 | |
The Finance Bill 2025-26 is set to be the longest Finance Act in almost ten years, impacting on almost all areas of tax and posing significant challenges for taxpayers and agents. In this episode, we look at the implications for individuals and businesses, from the reform of inheritance tax to changes to capital allowances. Links ICAEW: https://www.icaew.com/technical/tax/tax-faculty/taxguides/2025/taxguide-05-25 ICAEW: https://www.icaew.com/insights/tax-news/2026/jan-2026/have-your-say-on-business-rates-reform ICAEW: https://www.icaew.com/insights/podcast/the-tax-track/budget-25-do-the-tax-changes-meet-the-tenets Postscript Host Stephen Relf, Technical Manager, Tax, ICAEW Guests Producer | |||
| Budget 25: Do the tax changes meet the tenets? | 01 Dec 2025 | 00:27:45 | |
In this episode, we rate the Budget against ICAEW’s ten tenets for a better tax system, focusing on the government’s decision to freeze the personal allowance and tax thresholds for an additional three years, the new tax on electric vehicles and changes to the NIC treatment of salary sacrificed pension contributions.
Host Episode recorded 28 November 2025 | |||
| The latest on MTD income tax | 30 Oct 2025 | 00:30:58 | |
From April 2026, an estimated 864,000 sole traders and landlords will need to comply with Making Tax Digital (MTD) for income tax. In this episode, we look at recent developments, including HMRC’s plans to contact taxpayers, and we draw on the experience of special guest Rebecca Benneyworth to explain what you can do to prepare for the challenges ahead.
Host Stephen Relf, Technical Manager, Tax, ICAEW Guests Lindsey Wicks, Senior Technical Manager, Tax Policy, ICAEW Rebecca Benneyworth, sole practitioner and a board member of ICAEW’s Tax Faculty Producer Episode published 31 October 2025 | |||
| Tax returns and Finance Bill concerns | 01 Oct 2025 | 00:29:08 | |
In this episode of The Tax Track, we look ahead to the 2024/25 tax return season, highlighting areas to watch out for, and explain our concerns with draft legislation for Finance Bill 2025/26 that promises to make significant changes to the tax system, particularly for agents. Links
Host Stephen Relf, Technical Manager, Tax, ICAEW Guests Lindsey Wicks, Senior Technical Manager, Tax Policy, ICAEW Katherine Ford, Tax Manager, ICAEW Producer Ed Adams Episode recorded: 23 September 2025 Episode published: 1 October 2025 | |||
| The inside track from HMRC | 03 Sep 2025 | 00:38:03 | |
Whether it’s performance or policy, there’s rarely an episode of The Tax Track that doesn’t mention HMRC. In this special episode we talk to one of the senior leaders at HMRC, Jonathan Athow, Director General for Customer Strategy and Tax Design. The government’s stated priorities for HMRC are to modernise and reform the tax system, improve customer service and close the tax gap; Athow explains how HMRC intends to deliver on those priorities, and crucially, what this means for ICAEW members. Links Tax software article (Sept Taxline)
Host Stephen Relf, Technical Manager, Tax, ICAEW Guest Jonathan Athow, Director General, Customer Strategy and Tax Design, HMRC Producer Natalie Chisholm Episode recorded 21 August 2025 Episode published 3 September 2025 | |||
| Challenging times for HMRC and agents | 01 Aug 2025 | 00:28:12 | |
July was a busy month for HMRC as it published its annual accounts and report for 2024/25, along with its transformation roadmap and draft legislation for Finance Bill 2025/26. Links
Panellists
Producer: Ed Adams Episode recorded 24 July 2025 Episode published 1 August 2025 | |||
| Paying tax outside self assessment | 02 Jul 2025 | 00:20:34 | |
Simple assessment and real-time reporting for capital gains tax (CGT) are two ways for HMRC and taxpayers to sidestep self assessment for income and gains. HMRC sent out a record number of simple assessments for 2023/24. We explain what they are and explore some of the problem areas. We also explain how the often overlooked real-time reporting for CGT works and look at current issues with CGT reporting more generally. Links
Panellists
Producer Ed Adams Episode first published: 2 July 2025 | |||
| Goodbye non-doms, hello FIG | 30 May 2025 | 00:21:38 | |
On 6 April 2025, the longstanding rules for UK-resident, non-UK domiciled individuals – non-doms – were abolished and replaced with a new regime for foreign income and gains (FIG) that is based on residence. The abolition of domicile as a concept is one of the biggest changes in taxation for many years. In this episode of The Tax Track, we’ll get behind the headlines and consider the pros and cons of the new rules. Links
Panellists
Producer Ed Adams Episode first published: 30 May 2025 Podcast recorded: 19 May 2025 | |||
| VAT gets its day in court – again | 30 Apr 2025 | 00:24:33 | |
What do marshmallows and hair transplants have in common? Yes, they’ve both been subject to recent court cases regarding VAT treatment. And yes, this episode of The Tax Track is all about VAT. As well as examining issues with VAT borderlines, we talk about the prospects for reform, look forward to the Institute’s forthcoming VAT conference and discuss the pros and cons of e-invoicing. Links
Panellists
Producer Ed Adams Episode first published: 30 April 2025 | |||
| Taxing times: cryptoassets in the spotlight | 01 Apr 2025 | 00:21:09 | |
Ownership of cryptoassets may be on the rise, but many myths persist when it comes to how they taxed. This episode looks at how accountants can help clients to meet their tax obligations. We look at the tax treatment of cryptoassets and discuss what HMRC is doing to improve compliance and raise awareness, from adding a new box in the tax return to implementing the cryptoasset reporting framework. Links
Producer Ed Adams Episode first published: 1 April 2025 | |||
| Why professional conduct matters | 25 Feb 2025 | 00:19:41 | |
Maintaining high professional standards is essential, both for individual accountants and for the profession as a whole. This episode of The Tax Track looks at the importance of protecting your professional reputation and, importantly, what members can do to ensure they get things right in the first place. Tax is complicated – and constantly changing – so CPD is important, as well as being an integral part of your ICAEW membership. Meanwhile, Professional Conduct in Relation to Taxation (PCRT), prepared jointly by seven professional bodies and associations (including ICAEW) and endorsed by HMRC, sets out the fundamental principles and standards for tax planning that all members, affiliates and students who practise in tax must follow. Links
Panelists
Producer Ed Adams Episode first published: 11 February 2025 | |||
| R&D tax relief: where are we now? | 05 Feb 2025 | 00:25:29 | |
In recent years we’ve seen changes to the rules, to processes and to HMRC’s approach to policing claims for research and development (R&D) tax relief. In this episode we map out the current landscape to help you navigate your way through it. In an attempt to clamp down on fraud, more R&D claims are being checked, but is this deterring genuine claims? We also look at a new HMRC facility to disclose errors made in claims – who can disclose, how to disclose and the points to consider in determining whether or not a claim is correct. Links
Panelists
Producer Ed Adams Episode first published: 5 February 2025 | |||
| Time to prepare for MTD and BIK | 07 Jan 2025 | 00:25:18 | |
Two significant changes will take place from April 2026: Making Tax Digital for Income Tax (MTD IT) and mandatory payrolling of benefits in kind. While April 2026 is over a year away, these changes will require a lot of planning including how workflows and information flows will need to change. MTD IT will require many individuals to keep digital records and send quarterly updates to HMRC, while mandatory payrolling of benefits in kind will see the end of the form P11D process for many employers. In this episode we look at what taxpayers and their agents can do in the coming months to prepare.
Ed Adams | |||
| A year of two halves | 02 Dec 2024 | 00:27:35 | |
Bookended by a Conservative Budget in the spring and a Labour Budget in the autumn, 2024 was a busy year in politics and in tax. In this episode of The Tax Track, we reflect on key measures from the recent Budget and consider areas that kept us busy during 2024 and will do again in 2025, including regulation of tax agents and HMRC service levels.
Ed Adams | |||
| How to fix VAT | 29 Oct 2024 | 00:33:45 | |
In this episode we’ll be talking about the problems with VAT and why ICAEW is launching a new campaign, How to Fix VAT.
Ed Adams Episode first published: 29 October 2024 | |||
| Checkout time for furnished holiday lets | 02 Oct 2024 | 00:27:39 | |
The abolition of the furnished holiday lettings (FHL) rules from April 2025 was announced in the Spring Budget. Following the general election, the Labour government confirmed that it would proceed with the measure, and provided more details in the form of draft legislation, an explanatory note and a policy paper. While some of the detail may change as the legislation is finalised, there will be tax implications for those affected – we discuss the potential issues.
Ed Adams Episode first published: 2 October 2024 | |||
| MTD: what you should do now | 29 Aug 2024 | 00:22:45 | |
Making Tax Digital income tax self assessment (MTD ITSA) will start in April 2026 for the self-employed and those with income from property with gross income of more than £50,000. It has been described as the biggest change to affect tax agents and their clients since 1996/97 when self assessment was introduced. This episode of The Tax Track looks at what agents need to do now to ensure that their practice and their clients are ready.
Ed Adams | |||
| Time to act on basis period reform | 31 Jul 2024 | 00:26:19 | |
Basis period reform is an important issue at the moment, with 2023/24 a transitional year. We look at the impact of this for businesses filling in their tax returns.
Links
Ed Adams | |||
| HMRC on hold | 02 Jul 2024 | 00:25:31 | |
A damning report from the National Audit Office in May this year concluded what many have long suspected, that customer service from HMRC is falling ‘far below’ expected levels. In this episode of The Tax Track, we look at the problem, its impact and potential solutions.
Links
Panellists
Producer Ed Adams Episode first published: 2 July 2024 | |||
| Pros and cons of payrolling benefits | 30 May 2024 | 00:22:49 | |
In this episode of The Tax Track, we discuss HMRC’s plans to mandate the payrolling of benefits in kind, and look at the implications of a recent tax case. With the payrolling of all benefits in kind set to be mandatory from 2025/26, we examine whether this really is the simplification it’s meant to be, and what employers and agents can do now to smooth the way. Plus, a recent tax tribunal case highlighted the importance of documentation and how it can severely impact the amount of tax due. Lindsey Wicks, Senior Technical Manager for Tax Policy at ICAEW, discusses the issues with Stephen Relf, Technical Manager, Tax, and Peter Bickley, Technical Manager, Tax.
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Producer Episode first published: 30 May 2024 | |||
| Associated companies: a family affair | 29 Apr 2024 | 00:21:47 | |
What is an associated company and how can this affect business taxation? This episode of The Tax Track looks at how to spot an associated company and apply the rules, particularly in relation to corporation tax. ‘Associated’ has a broad definition in tax terms, which can give rise to surprising results when it comes to family relationships and other businesses. As well as talking about how this affects the rate of corporation tax, and when corporation tax is payable, we also look at the impacts for other areas of business tax, including national insurance contributions, annual investment allowance and VAT disaggregation.
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Producer Ed Adams | |||
| New tax year, new developments in R&D | 03 Apr 2024 | 00:27:30 | |
The Tax Track is the podcast series from ICAEW that explores the latest developments in the world of tax, and what they mean for members and tax professionals alike.
In this episode, we look at the implications behind the new tax measures introduced in the Spring Budget and delve into the new research and development tax reliefs that are coming into effect this month.
Links
Panel
Producer Ed Adams | |||
| Crunch time: VAT (or not) on poppadoms | 29 Feb 2024 | 00:29:02 | |
Why would a food producer argue that its product is not ready for human consumption? And why does the tax year start on 6 April? Find out the answers in the latest episode of The Tax Track podcast from ICAEW.
As the start of the new tax year approaches, we look at what’s changing – and what’s not – in personal and business taxation in the coming year. We also journey back in time to find out why the tax year starts when it does.
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Producer | |||
| Capital allowances: the curious case of camping pods | 01 Feb 2024 | 00:26:20 | |
The Tax Track is the new podcast series from ICAEW where we explore the latest from the tax world, and what it means for tax professionals, accountants, taxpayers and businesses.
In this episode, we take a look at the wider implications of an unusual capital allowance case regarding camping pods that went to tribunal. You often hear the phrase, “it’s what’s on the inside that counts”. That certainly proved to be true in this case. We also discuss the changes that are being introduced to the cash basis this April and the potential implications for businesses of all sizes.
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| A taxing year ahead? | 10 Jan 2024 | 00:27:19 | |
The Tax Track is the new podcast series from ICAEW where we explore the latest from the tax world and what it means for tax professionals, accountants, taxpayers and businesses. In this first episode, we look ahead to what’s coming down the line in 2024.
Lindsey Wicks, ICAEW’s Senior Technical Manager for Tax Policy, talks about the forthcoming UK general election – a case of when, not if – and its potential impacts in terms of policies, timings, and the number of fiscal events throughout the year. Caroline Miskin, Senior Technical Manager for Digital Taxation, talks about the thorny issue of HMRC service standards – what are the pressures on HMRC’s services and how can they be alleviated? Finally, Frank Haskew, Head of Taxation Strategy, looks at the issue of tax agents and why the government considers there is a need for greater regulation and oversight to help prevent bad practices.
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Episode first published: 11 January 2024 | |||