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Audrey  Fearing

Audrey Fearing is a partner and national indirect tax lead for public sector and charities at RSM UK. She can be contacted by email: Audrey.Fearing@rsmuk.com.
ARTICLES
Boarding services provision in independent schools
VAT landscape for private schools
04 February 2025
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Tax tip: Should private clients pay additional NICs on a voluntary basis? Readers’ forum: Implications of reversed pre-Budget pension withdrawals Readers’ forum: What is the best way to structure sale of retail business? Readers’ forum: Unclear guidance on tax treatment of grants Readers’ forum: Will container business need to register for Irish VAT?
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HMRC scraps plan to collect employee working hours data Accountants are not ready for digitalisation Independent schools’ VAT challenge to be heard in April Proposals to tax pension pots will cause problems Number of farms affected by reforms must be clarified
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HMRC has no duty to monitor taxpayer’s income Accommodation supply was not a designated travel service Arrangements were within condition A Annexe was suitable for use as a dwelling Want of form does not invalidate determination
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Employment tribunal decision on IR35 and employer National Insurance Boarding services provision in independent schools Osmond and Allen 3: the other issues Scottish Budget 2025-26: an increasingly complex landscape This week's opinion: 6 February 2025
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