Sarah Laing
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.
PAYE Tax
Under the Pay As You Earn (PAYE) system for employment tax and National Insurance it is generally the employer's responsibility to get contributions to HMRC right. This involves a series of compliance procedures and a severe penalty regime, so it pays to get it right first time!
Payroll and PAYE
Revised and up to date for 2025/26. The rules for taking on employees are the same for every business. Strict compliance obligations apply to the PAYE regime, and there are severe penalties for getting it wrong. With a focus on IR35 and employment status, this course gives you everything you need to know about employment and payroll taxes.
Payroll Reporting
This short course looks at some of the key payroll tasks that employers are required to carry out when they operate PAYE, including reporting the correct information about tax, National Insurance, expenses and benefits to HMRC.
Property Taxes
Revised and up to date for 2025/26. Property investment demands careful financial planning, given its high cost. This course equips you to provide expert guidance on UK property taxes, reliefs, and allowances.
Self-Assessment for Companies
Revised and up to date for 2025/26. All UK companies must submit a corporation tax self-assessment return to HMRC. This course provides essential guidance to help you stay compliant and file with confidence.
Self-Assessment for Individuals
Revised and up to date for 2025/26. Self-assessment for individuals affects a lot of people, and it is a hugely important area of taxation. This course provides a detailed overview and aims to give you a good understanding of how self-assessment works for individuals.
UK Tax 2025: Business
Part of a series on 2025 UK Tax. This short course covers Corporation Tax, trading allowance, National Insurance Contributions, Employment Allowance, National Minimum Wage, mandatory payrolling and the abolition of the furnished holiday lettings regime.
Part of a series on 2025 UK Tax. This short course explores some of the most recent developments and changes effecting capital taxes, from Capital Gains Tax and Inheritance Tax rates, to the accompanying reliefs available.
Part of a series on 2025 UK Tax. Indirect tax changes are the focus here with increases made to late payment penalties for VAT, the removal of the VAT exemption for private schools, updated rates and thresholds for Stamp Duty Land Tax and a reform of alcohol duty.
UK Tax 2025: Personal
Part of a series on 2025 UK Tax. This short course will update you on Income Tax rates and thresholds, Marriage Allowance, the IR35 rules and latest case decisions, plus changes for non-UK domiciled individuals with the new four-year residence-based foreign income and gains regime.
Valuation
This course introduces valuation processes and provides an overview of the main methods involved. You'll explore the use of asset-based, earnings and cash flow-based valuations as well as the complexities involved with non-standard and internet-based businesses.