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: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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NEWS

Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

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Deadline dates for October 2026

CASES

Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

MOST POPULAR

This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed

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