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 it works and why it is so popular globally. They touch on the US interaction with and misconceptions about VAT and whether VAT can be used as a digital service tax by the back door.

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 the Treasury in the last Conservative government.

They have a wide ranging conversation that focuses on what's it like to be at the heart of the tax decision making process, how is policy made, who initiates it, what is a minister's role and some general chat about what it was like being in the middle of a succession of major international crises from 2019 - 2022.

The episode gives a true insight into the depths of expertise and how the system works from a minister's perspective.

Sir Simon is now a leading light in Onward UK, Britain's leading centre right think tank.

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 relocation options for a person moving to Gibraltar.

Whilst they spoke at an HM Government of Gibraltar conference this is not paid content and their views remain their own, not those of HM Government of Gibraltar.

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 whether it has left a legacy in the way UK government thinks about tax. Then they move on to discuss the future of tax legislation and administration.

In this episode, Harriet and Grahame discuss the recent court case of Haworth in the English Court of Appeal which made important findings as to the law surrounding Place of Effective Management and Central Management and Control, two critical concepts in international taxation.

In this episode Grahame fights off a terrible case of man flu to soldier on against all the odds and discuss the new side by side agreement between the G7 and the US.

Harriet and Grahame scope out the possible ramifications and rights and wrongs of Trump’s attack on Pillar 2.

In this episode, Grahame and Harriet take a look at the reports "Tax Inspectors without Borders - Ten Years of Hands-on Assistance in Developing Countries".

The full report can be seen here: https://www.undp.org/publications/tax-inspectors-without-borders-ten-years-hands-assistance-developing-countries

In this episode Harriet and Grahame discuss the recent OECD Report Taking Stock of Progress on Transparency and Exchange of Information for Tax Purposes.

The report attempts to take stock of the successes and weaknesses of the international tax information exchange regime. Harriet and Grahame discuss whether the report succeeds and analyse the data within it.

Amongst all that they have a slight frolic off into a discussion of whether or not the CRS always applied to crypto currency and whether the fast approaching Crypto Asset Report Framework was really necessary.

You can find the report here:

https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/07/taking-stock-of-progress-on-transparency-and-exchange-of-information-for-tax-purposes_cf7047a4/afddc8c5-en.pdf