Sarah Arnold

Sarah Arnold FCA CTA is a tax writer at Croner-i Tax & Accounting, published by Croner-i Ltd, and an independent tax consultant who provides specialist tax advice via her own tax consultancy to fellow professionals providing tax and accountancy services. She contributes to a number of CCH publications, including the British Tax Reporter, the weekly Tax News, the Red & Green legislation volumes and Hardman’s Tax Rates & Tables.

Tax / Digital services tax: what's wrong with the UK plan

Sarah Arnold, tax writer at Croner-i, explains the key objections to the draft legislation on the government's proposed digital services tax, due to come into force in April 2020, reflecting industry concerns about the complexity of the rules and lack of clarity in the draft legislation

Tax / Finance Bill 2019–20: draft legislation at a glance

With all consultations relating to Finance Bill 2019-20 now closed for comment, Sarah Arnold, tax writer at Croner-i, gives a rundown of the key tax changes proposed and how they will affect UK businesses and individual taxpayers when enacted after the Budget this autumn 

Tax / Simplification of inheritance tax review: what's in scope

The government is planning to overhaul the inheritance tax system with a review of the administration of estates and the more complex aspects where trusts are involved in planning. Sarah Arnold FCA CTA, tax writer at Croner-i, highlights the key proposals

Tax / HMRC updates form 64-8 guidance

HMRC has updated form 64-8 guidance on how to use paper forms to set up agent authorisation to deal with the tax authority

Tax / Rangers Football Club ruling on EBTs ruled as avoidance based on case law

In a win for HMRC, the Scottish Court of Session has ruled against Murray Group Holdings, the company behind the now bankrupt Rangers Football Club (Oldco), over a long-running employee benefit trusts (EBT) case concerning trust structures used to pay footballers discretionary bonuses and thus avoid income tax and national insurance contributions (NICs). Sarah Arnold assesses the case law at stake