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Part 1 - The Evolution of Transactions in Securities
April 02, 2025 · 53 min

A special two-part episode, offering an in-depth look into the 'Osmond and Allen' case and exploring the complexities of Transactions in Securities.

Nick Wright, Host of The Tax Hour Podcast & Director at Jerroms Miller Specialist Tax, welcomes Ray McCann, Consultant, past president of CIOT & and previous assistant director of HMRC, along with Pete Miller, Head of Corporate Tax at Jerroms Miller Specialist Tax. With a combined 90 years of experience, they provide unparalleled insights into the Transactions in Securities legislation.

In the first episode, they explore the evolution of Transactions in Securities legislation, examining modern interpretations and some of the most seminal tax cases of recent decades. They also examine the role of tribunals in ensuring transparency and compliance.

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