Since 1927 the leading authority on tax law, practice and administration

Susan Ball

Susan Ball is employer tax partner at RSM UK. She can be contacted on tel: 020 3201 8085 and by email: Susan.Ball@rsmuk.com.

ARTICLES

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Navigating employment status

Controlling the umbrella

Not going away

Time for a fresh start?

’Tis the season of goodwill, or is it?

Hive of activity

Three into two won’t go!

More headaches

Payback time

You’re not the boss of me

Clock is ticking

Susan Ball discusses the shortcomings of HMRC’s check employment status for tax tool.

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Tax tip: Do your clients provide their workers with a van? Readers’ forum: Should we leave it to HMRC to invoke discovery provisions? Readers’ forum: Most efficient way to get tax relief on equipment Readers’ forum: Tax implications of remitting monies to the UK Readers’ forum: Supplies invoice issued late

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NEWS

More collaboration needed to tackle evasion Views sought on mandating e-invoicing in the UK Alcohol duty stamp scheme ends in May Eleven live corporate criminal offence investigations Interest rates lowered after base rate reduction

Third slide

Deadline dates: 6 February 2025

CASES

UK has no taxing rights over oil profits Forces exclusion confirmed as not applying Director worked during period of claim Main purpose of arrangements was to obtain group relief Requested records were statutory documents

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This week's opinion: 20 February 2025 More collaboration needed to tackle evasion Views sought on mandating e-invoicing in the UK Alcohol duty stamp scheme ends in May Eleven live corporate criminal offence investigations

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