
Episode 92: How is tax policy made in the UK - Sir Simon Clarke
10/11/2025 | 1h 1 mins.
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.

Episode 91: Relocation from the UK to Gibraltar
05/11/2025 | 19 mins.
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.

Episode 90: The Office of Tax Simplification, Gone But Not Forgotten - with Bill Dodwell
20/10/2025 | 1h 5 mins.
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.

Episode 89: Place of Effective Management and Central Management and Control
11/9/2025 | 56 mins.
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.

Episode 88: Pillar 2 "side by side" system.
28/8/2025 | 32 mins.
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.



International Tax Bites