This week’s Tax Factor is a festive special, with Ele Theochari and Neil Insull bringing seasonal cheer and tax insight to the podcast. They first look at the Morrisons VAT case involving chickens, unwrapping what the decision means for retailers and why food VAT remains a tricky item on HMRC’s Christmas menu.
Next, Ele and Neil turn to advanced clearance schemes, explaining how they work, when they can be used, and why certainty from HMRC can be one of the most valuable gifts for businesses looking to plan ahead.
They also run through the top three tax stories making the news this week, adding festive flair and thoughtful commentary. The last episode for 2025 is filled with insights and seasonal puns.
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