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IR35 - The impact to the private sector
David Williams-Richardson

From 6 April 2021, off-payroll working rules (commonly known as IR35) will be reformed. This change impacts around 60,000 engager organisations, predominantly medium and large-sized businesses, outside the public sector that engage with individuals through personal service companies (PSCs).

Registering a non-resident company for corporation tax
Adrian Benosiglio

23 July 2019

Now that non-resident companies are subject to UK corporation tax on their capital gains, HMRC have published guidelines on how to register for corporation tax. Find out when to register and what may be expected.

Extending the off-payroll working rules from April 2020
Susan Ball

11 July 2019

Users of off-payroll services need to urgently understand the impact for them ahead of the change of the IR35 draft finance legislation. When the rules were introduced in the public sector it took time for organisations to adapt their processes and procedures ahead of implementation. The legislation is not expected to be finalised until November 2019.

Legislation confirmed for new off-payroll rules starting in April 2020
Susan Ball

11 July 2019

'Those who were hoping for significant changes to the proposed off-payroll (IR35) rules following the consultation will be disappointed to see that there has only been tinkering around the edges. ' Susan Ball, employer solutions partner at RSM.

Clarity on employment status tests is 'badly needed' say tax judges
Susan Ball

10 July 2019

Increased clarity on employment status tests to reflect the reality of modern working is 'badly needed' according to a panel of tax judges in the First Tier Tribunal.

RSM appoints Susan Ball as new UK employment tax partner in London
Susan Ball

08 July 2019

Leading audit, tax and consulting firm RSM has appointed Susan Ball as partner in its growing Employer Solutions national team. She will be based in London.

NHS locum wins partial victory in IR35 tribunal case
Susan Ball

04 July 2019

The latest IR35 ruling by the First-tier Tax Tribunal into the contracts entered into by an NHS locum with two hospitals found that while one contract fell inside IR35 rules the other fell outside.

Introduction of the Structures and Buildings Allowance and what it means for commercial buildings
Adrian Benosiglio

05 July 2019

As of June 2019, the Government introduced a draft statutory instrument for the Structures and Buildings Allowance (SBA). The SBA is intended to encourage investment in the construction of new structures and buildings for commercial use.

Non-executive Directors and travel expenses – HMRC changing the rules

28 June 2019

Does your organisation pay Non-Executive Directors’ travel expenses? Are you aware the rules are changing? Read more to find out how you can prepare for the change.

Susan Ball

Partner

Susan has over 30 years' experience working extensively in the employment tax, investigations and reward field. She has a breadth of experience in dealing with all aspects of PAYE and Social Security in the UK and overseas as well as the Construction Industry Scheme, employee benefits and expenses, compliance and employment status issues together with reward planning including salary sacrifice from both an advisory and compliance point of view.

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