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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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026

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NEWS

HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations

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Deadline dates for September 2026

CASES

Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal

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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26

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