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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What’s tax got to do with it?

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

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12

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READERS' FORUM premium icon

Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble

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NEWS

In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation

Third slide

Deadline dates for November 2025

CASES

Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins

MOST POPULAR

In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence

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