Susan Ball. | Tax Adviser

Susan Ball

Susan Ball

Susan is a tax partner at RSM UK with over 35 years’ of experience in the employment tax, investigations and reward field. She is a board member of The Chartered Institute of Taxation, was its President May 2022- May 2023 and is a member of the Employment Taxes Technical Committee.

The payrolling of benefits: new employer obligations

The payrolling of benefits: new employer obligations

By Susan Ball. | May 17, 2024

A lot has changed since P11D forms were introduced in the early 1960s.

OMB

Large Corporate

Personal tax

Smile Care South: the complexities of tax and legal status

Smile Care South: the complexities of tax and legal status

By Susan Ball. | November 20, 2023

Under employment law, there are three status categories: employee, worker and self-employed.

Employment Tax

A time for reflection

CIOT President's page: A time for reflection

By Susan Ball. | April 20, 2023

This is my last article as your CIOT President.

Welcomes

HMRC needs adequate resourcing

CIOT President's page: HMRC needs adequate resourcing

By Susan Ball. | February 24, 2023

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...

Welcomes

Getting our voice heard!

CIOT President's Page: Getting our voice heard!

By Susan Ball. | January 27, 2023

They say time flies and it certainly feels that way.

Welcomes

help

CIOT President's page: With a little help from my friends

By Susan Ball. | November 24, 2022

Reflecting on 2022, I think we can all agree that it has been an eventful year.

Welcomes

CIOT President's page: Change is the only constant in life

By Susan Ball. | October 21, 2022

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....

Welcomes

CIOT President's page: No choice but to continue

By Susan Ball. | August 23, 2022

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...

Welcomes

The temporary workplace: applying the intention or expectation test

By Susan Ball. | June 24, 2022

The travel and subsistence rules are complex and can be difficult for employers to apply on a consistent basis, particul...

Employment Tax

Large Corporate

OMB

President's page: Tax is everyone’s issue

By Susan Ball. | June 21, 2022

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...

Welcomes