About Sarah Laing
Sarah has worked in tax for over 35 years. She worked for the former Inland Revenue in Newbury and Swindon Tax Offices before moving into practice, where she qualified as a CTA in 1995. She has worked for both small and Big 5 firms and has been writing professionally since joining CCH Editions in 1998 as a senior technical editor. She became publishing manager for the tax and accounting portfolio in 2001 and later went on to run CCH’s conferences and courses business.
Sarah has contributed to a range of highly regarded tax publications, including the CCH British Tax Reporter, Red & Green legislation; and Bloomsbury Professional's Income Tax and Partnership Taxation Annuals. She also authored the former Wiley's publication Tax for Dummies.
What makes Sarah tick?
Sarah is a firm believer that the policy and processes of the tax system should be simplified so that they are accessible for everyone.
CPD Courses
2025-26 Update: UK Tax
With a new Government, major announcements in the Autumn Budget and Spring Statement, and the Finance Act 2025, this year brings significant tax changes for accountants to keep up with.
Capital Allowances
Revised and up to date for 2025/26. This course will help you to manage tax liability by claiming the appropriate capital allowances. Discover the types of reliefs available for cars and structures and buildings. You'll also gain an awareness of the associated issues and pitfalls involved.
Capital Gains Tax
Revised and up to date for 2025/26.This course provides an overview on capital gains tax (CGT) and its complexities. Learn more about this tax and what rates can be charged, and when. You'll also gain an understanding of the associated exemptions, reliefs, CGT self-assessment and the HMRC penalties.
Employment and Payroll Taxes
Revised and up to date for 2025/26. Employment and Payroll Taxes is a useful reference tool for both employers and employees. This course provides an introduction to employment and payroll tax and explores some of the more common issues.
Employment Status for Tax
Employment status is very topical right now. HMRC have tightened the IR35 rules for off-payroll workers, and many tax cases are being heard by the tribunals and courts. Determining correct employment status is fundamental, but the rules are complex and there are severe consequences for getting it wrong.
Expenses and Benefits
Revised and up to date for 2025/26. This course provides an overview of the tax rules relating to expenses and benefits. It also help you identify when employers can make tax- and NIC-free payments to employees and the obligations involved.
HMRC Enquiries and Investigations
Revised and up to date for 2025/26. Mistakes with HMRC enquiries and investigations can cost you more than just money. This course looks at how HMRC handle routine enquiries into self-assessment returns, through to full blown investigations into a taxpayer's affairs.
Making Tax Digital
Revised and up to date for 2025/26. This course helps you understand the Making Tax Digital project and the latest timelines for businesses and individuals, along with the key practicalities involved.
National Insurance Contributions
National Insurance Contributions establish entitlement to different state benefits, both for workers and their families. Everyone should have a basic understanding of how the system works, so this short course explains how NICs depend on employment status, earnings, and whether there are gaps in an individual's NI record.
Partnership Tax
Revised and up to date for 2024/25. Partnerships are a popular trading vehicle but the tax involved is complicated. This course covers partnership taxation in detail and highlights the many complexities to consider.