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: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026

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NEWS

Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD

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Deadline dates for June 2026

CASES

No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late

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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries

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