Susan Ball
The payrolling of benefits: new employer obligations
A lot has changed since P11D forms were introduced in the early 1960s.
Smile Care South: the complexities of tax and legal status
Under employment law, there are three status categories: employee, worker and self-employed.
CIOT President's page: A time for reflection
This is my last article as your CIOT President.
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CIOT President's page: HMRC needs adequate resourcing
I have written previously about change. I am not sure that I have yet got used to HMRC being His Majesty’s Revenue and C...
CIOT President's Page: Getting our voice heard!
They say time flies and it certainly feels that way.
CIOT President's page: With a little help from my friends
Reflecting on 2022, I think we can all agree that it has been an eventful year.
CIOT President's page: Change is the only constant in life
Since my last President’s page such a lot has happened in the world around us, not least in terms of here in the UK....
CIOT President's page: No choice but to continue
It might seem like it was an age ago but it’s my first opportunity here to congratulate all those who passed their CTA a...
The temporary workplace: applying the intention or expectation test
The travel and subsistence rules are complex and can be difficult for employers to apply on a consistent basis, particul...
President's page: Tax is everyone’s issue
Last month, we celebrated the Queen’s Jubilee. I am pretty sure that there won’t be many of us who manage to clock up 70...