In this short Mercia podcast, I take a look at Associated Companies, an area that's quietly become a hot topic again. With Corporation Tax rates and bands shifting, HMRC are clearly paying attention, and we're seeing a steady stream of "nudge" letters landing on agents' desks asking them to revisit their associated company position. I walk through why the rules feel particularly tricky right now, the remit for direct or indirect control is extremely broad, the attribution rules pull in family members anywhere in the world, and the "substantial commercial interdependence" test hasn't been tested in court for over a decade, leaving a lot of subjectivity in play. With interest rates where they are, getting your quarterly instalment payments wrong could be an expensive mistake. If you'd like to go deeper, I'm running a one-off course on this on 21 May, available live or on-demand. https://www.mercia-group.com/courses/associated-companies-with-mark-morton/

For more information on this topic and more, please visit www.mercia-group.com for further details.

In this post‑Easter episode, Mark Morton shares his reflections on recent tax developments and policy decisions. From frustration with Making Tax Digital and fuel duty at the pump, to mileage rates that offer little real‑world help, Mark also highlights growing concerns around the recovery of winter fuel payments from pensioners and the risks of PAYE coding errors. A candid look at the increasingly baffling world of UK tax.

For more information on this topic and more, please visit www.mercia-group.com for further details.

In this episode, Mark Morton explores the complex and often misunderstood world of UK state pensions. From the WASPI (Women Against State Pension Inequality) women issue to voluntary contributions, contracting-out, personal tax accounts and looming policy changes, Mark breaks down the key pitfalls people face and why checking your state pension record early matters more than ever.

For more information on this topic and more, please visit www.mercia-group.com for further details.