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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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Lessons from Lancashire and South Cumbria NHS Foundation Trust v Moon
Navigating employment status
Tackling non-compliance in the contingent labour supply chain
Controlling the umbrella
Compliance activity in CJRS misuse likely to grow
Not going away
How do we simplify tax now that the OTS has gone?
Time for a fresh start?
Tax treatment of staff events and gifts
’Tis the season of goodwill, or is it?
HMRC coronavirus job retention scheme compliance activity
Hive of activity
Government response on employment status – no change
Three into two won’t go!
PAC report on implementing IR35 reforms
More headaches
CJRS: HMRC’s powers to recover losses from overclaimed grants
Payback time
Implications of the Upper Tribunal decision in the Kaye Adams IR35 case
You’re not the boss of me
Draft legislation on off-payroll working rules
Clock is ticking
HMRC’s check employment status tool
Susan Ball discusses the shortcomings of HMRC’s check employment status for tax tool.
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Tax tip: Negligible value claim in a client’s tax return
Readers’ forum: How can clients avoid paying large inheritance tax bill immediately?
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Readers’ forum: Were repair costs capital expenditure?
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NEWS
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Agricultural and business property reliefs cut
Employer National Insurance contributions to rise from April 2025
Londoners contribute the most tax in the nation
Two-tier system for HMRC penalties creates unfairness
Spotlight 65 highlights GDPR claims
DEADLINE DATES
Deadline dates for November 2024
CASES
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Fields formed part of the garden and grounds
Letter from HMRC did not constitute a pause
Oral hearing to allow cross-examination
Company deliberately understated sales
Fixed protection 2014 revoked due to late contribution
MOST POPULAR
Agricultural and business property reliefs cut
Employer National Insurance contributions to rise from April 2025
This week's opinion: 31 October 2024
Londoners contribute the most tax in the nation
Two-tier system for HMRC penalties creates unfairness