Larking Gowen Insights – Details, episodes & analysis

Autumn Budget 2025 - Key Changes for Businesses

Gllian McGill and Dominic Carter discuss the 2025 budget's impact on businesses, focusing on changes to employee ownership trusts and share-for-share exchanges. They explore the implications of new tax regulations, including the reduction of CGT exemptions for employee ownership trusts and the introduction of electronic invoicing. The conversation also touches on VAT changes and the potential for zero-rating land for social housing development.

GET IN TOUCH! If you have any questions about today's episode or would like us to get in touch, email us at marketing@larking-gowen.co.uk or visit larking-gowen.co.uk

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You can find more episodes from this series on our website larking-gowen.co.uk/LGI

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This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice.

Louise Dean and Jamie Butcher explore the complexities of expense claims for GPs, breaking down what can and cannot be claimed for tax purposes. They discuss key areas including taxable income, state pensions, home office costs, professional subscriptions, equipment purchases, motoring expenses, and the growing implications of owning electric vehicles. They highlight the importance of understanding tax codes and provides practical guidance to help GPs make the most of legitimate claims while staying compliant with HMRC rules.

GET IN TOUCH! If you have any questions about today's episode or would like us to get in touch, email us at marketing@larking-gowen.co.uk or visit larking-gowen.co.uk

We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify; this really helps people find us!

You can find more episodes from this series on our website larking-gowen.co.uk/LGI

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This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice.

VAT Director Gillian McGill and Tax Partner Dominic Carter unpack the complexities of stamp duty land tax (SDLT), focusing on why this everyday tax can become unexpectedly complicated. They explore the different rates for residential and non-residential property, the additional dwelling surcharge, and how trusts, joint ownership, and corporate structures affect liability.

With SDLT hitting headlines again, they examine why even routine transactions can carry hidden risks. They also explain why specialist advice is often essential, especially with recent changes to reliefs like multiple dwellings relief (MDR) and rising property values pushing more transactions into higher tax brackets.

Whether you're a property owner, solicitor, or buying your first home, this episode highlights the importance of understanding the rules and knowing when to seek help.

GET IN TOUCH!

If you have any questions about today's episode or would like us to get in touch, email us at marketing@larking-gowen.co.uk or visit larking-gowen.co.uk.

We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify; this really helps people find us!

You can find more episodes from this series on our website here.

© Larking Gowen LLP

This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice.

Beyond the Barn, the Business of Farming. This special farming mini-series is hosted by Laura Clayton, an assistant manager in the farms and rural business team, and in each episode Laura invites a different guest to share their expertise on various business topics affecting the farming and rural community. The series covers a range of subjects including tax, legal matters, succession, and inheritance, aiming to provide insights and tips to those living and working in agriculture.

In this conversation, Laurie Hill and Jeanette Dennis from Ashtons Legal join Laura to discuss the complexities of succession planning for a family farm. They explore the family's concerns regarding tax implications, asset valuation, and the importance of having a clear legal structure in place. The discussion emphasises the need for open communication within the family, understanding roles and responsibilities, and the necessity of strategic planning to ensure a smooth transition of assets and wealth preservation for future generations.

GET IN TOUCH! If you have any questions on today's episode, email us at marketing@larking-gowen.co.uk.

You can find the new information around the IHT changes Laura mentions here.

You can get in touch with our presenters directly through the Our People section of our website, or visit our Farms and Rual Business page here

We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify as this really helps people find us!

You can find more episodes from this series on our website here.    

This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice.

© Larking Gowen LLP

Beyond the Barn, the Business of Farming. This special farming mini-series is hosted by Laura Clayton, an assistant manager in the farms and rural business team, and in each episode Laura invites a different guest to share their expertise on various business topics affecting the farming and rural community. The series covers a range of subjects including tax, legal matters, succession, and inheritance, aiming to provide insights and tips to those living and working in agriculture.

Laura is joined in this episode by Bruce Masson to discuss the significant changes to inheritance tax regulations affecting farmers and rural businesses following the 2024 Budget announcement. They delve into the implications of agricultural and business property relief, the challenges farmers face in meeting new tax liabilities, and the importance of family discussions in succession planning. Bruce emphasises the need for proactive financial planning and focuses on the complexities introduced by the new tax landscape, urging farmers to start conversations about their future and the management of their assets.

GET IN TOUCH! If you have any questions on today's episode, email us at marketing@larking-gowen.co.uk.

 You can find the new information around the IHT changes Laura mentions here.

You can get in touch with our presenters directly through the Our People section of our website, or visit our Farms and Rual Business page here

We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify as this really helps people find us!

You can find more episodes from this series on our website here.    

This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice.

© Larking Gowen LLP

George Crowe and Abi Davis discuss NHS pensions, focusing on the remedial pension saving statements and the implications of the McCloud remedy. They explain who should receive these statements, the reasons behind receiving them, and how to interpret the information provided. They also covers the necessary actions to take after receiving a statement, including reporting tax charges and utilising the cost claim back scheme for professional advice.

GET IN TOUCH! If you have any questions about today's episode or would like us to get in touch, email us at marketing@larking-gowen.co.uk or visit larking-gowen.co.uk

We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify; this really helps people find us!

You can find more episodes from this series on our website larking-gowen.co.uk/LGI

© Larking Gowen LLP

This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice.

VAT Director Gillian McGill and Tax Partner Dominic Carter discuss the latest updates from HMRC focusing on corporation tax measures, transfer pricing, permanent establishment, diverted profits tax, payrolling benefits in kind, and the implications of changes to the capital goods scheme for VAT. They also touch on the future of electronic invoicing and the government's commitment to reducing paperwork in taxation. They highlight the importance of understanding these changes for businesses and the ongoing consultations HMRC allow for stakeholder input.

GET IN TOUCH! If you have any questions about today's episode or would like us to get in touch, email us at marketing@larking-gowen.co.uk or visit larking-gowen.co.uk

We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify; this really helps people find us!

You can find more episodes from this series on our website larking-gowen.co.uk/LGI

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Not for Profit specialists Giles Kerkham and Emma Hayward discuss proposed changes to the Charity SORP 2026 Consultation, detailing the timeline, key themes, and significant changes in reporting requirements for charities. They highlight the introduction of a three-tier model for income thresholds, enhancements in the trustees' report, and the implications of new financial reporting standards, including revenue recognition and lease accounting. They also emphasise the importance of feedback from charities and provide guidance on how to prepare for these changes.

GET IN TOUCH! If you have any questions about today's episode or would like us to get in touch, email us at marketing@larking-gowen.co.uk or visit larking-gowen.co.uk

We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify; this really helps people find us!

You can find more episodes from this series on our website larking-gowen.co.uk/LGI

© Larking Gowen LLP

This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice.

Andrew and Louise discuss the recent changes in contracts affecting general practices, focusing on financial implications, global sum uplifts, enhanced services, and the impact of QOF changes. They also cover maternity and sickness allowances, PCN funding, and the challenges posed by increased employers' national insurance and staff costs. The conversation emphasises the importance of budgeting and financial planning for practices while looking ahead to the future of primary care networks.

GET IN TOUCH! If you have any questions about today's episode or would like us to get in touch, email us at marketing@larking-gowen.co.uk or visit larking-gowen.co.uk

We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify; this really helps people find us!

You can find more episodes from this series on our website larking-gowen.co.uk/LGI

© Larking Gowen LLP

This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice.

Dominic Carter and Gillian McGill discuss the complexities of taxation for property purchases, focusing on VAT implications, stamp duty land tax (SDLT), and the annual tax on enveloped dwellings (ATED). They emphasise the importance of understanding the nature of property acquisitions, the differences between commercial and residential properties, and the tax implications of corporate versus individual ownership.

They also highlight changes in SDLT and the necessity of seeking professional advice to navigate the intricate tax landscape.

GET IN TOUCH! If you have any questions about today's episode or would like us to get in touch, email us at marketing@larking-gowen.co.uk or visit larking-gowen.co.uk

We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify; this really helps people find us!

You can find more episodes from this series on our website larking-gowen.co.uk/LGI

© Larking Gowen LLP
This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice.