Sarah Woodall | Harrison Clark Rickerbys

A bit about me

I have been described as a gamekeeper turned poacher in the tax world, and as an ex-HMRC senior civil servant I do bring both unique insight and experience to my work as a tax barrister, now that I only represent taxpayers.

Tax legislation and its interpretation evolves very quickly, and I focus on practical solutions and on my clients’ specific needs and aims to offer a wider view on their particular unique issues, rather than restricting my advice to a narrow legal analysis only.

I am not an accountant yet I work with accountants to support their clients together, as well as with individuals, on a wide range of tax issues, from effective handling of HMRC enquiries, investigations and disclosures and Contract Disclosure Facility (CDF), to tax planning and private client work generally, along with advising about the taxation of companies and other business enterprises.

Beyond work, my family and my friends are my focus, singing in a choir and running in the countryside.

Want to know more?

Take expert advice as soon as you can, don’t delay.

Share the full facts, as well as your needs and ambitions, with your advisers (it will help them advise you in a bespoke way).

If you don’t understand anything, just ask.

Why are you an employed barrister?

Wherever possible, I like to work with people and as part of a wider community and a team effort – I dislike isolation.

Where are you based?

My clients are based all over the UK and Europe and I enjoy much travel as part of my works (I like to meet clients face to face whenever possible). It is very helpful to me that HCR has eight offices across the UK.

TaxJournal: One minute with… Sarah Woodall

Teams I work with

Licensing, Regulatory & Tax

Where I work

Wye Valley

Saving £350k - clarity cuts through HMRC bureaucracy
Sarah Woodall succeeded in bringing an HMRC enquiry into the disposal of employment-related securities to an end within months of her appointment.
view full case study

Tax and Tax Investigations
£180k Tax penalties wiped out in dementia case after HCR acts
A couple facing £180,000 in penalties for late tax returns had those penalties dropped after Sarah Woodall, HCR’s head of tax, went to tribunal.
view full case study

Positive engagement with HMRC pays off
Sarah Woodall recently helped a large international retail distributor facing excessive VAT assessments to achieve a settlement which saw a very substantial reduction in the sums owed to HMRC.
view full case study

Navigating tax complexities
Helping businesspeople navigate the complexities of HMRC’s procedures, including Code of Practice 9 or the Hansard procedure (COP9), is part of tax barrister Sarah Woodall’s brief – she has recently been involved in helping business owners take the right steps to deal with a tax fraud they admit to committing.
view full case study

Hear what our clients say about our Partner (Barrister), Head of Tax Sarah Woodall

Direct and effective tax help

Sarah Woodall’s tax advice came to the aid of a board member and business owner needing b...

Read full testimonial→

Cutting through red tape on stamp duty

Accountancy firm Howards Chartered Certified Accountants recently asked Sarah Woodall for urgent advice with a Stamp Duty...

Read full testimonial→

Disguised remuneration trust expert advice

Having worked with Sarah Woodall at HMRC, Jeremy Clarke-Morris, partner at Kendall Wadley accountants, knew she had...

Read full testimonial→

Read my
latest articles

Covid Tax Cuts for Home Movers

The Chancellor Rishi Sunak today gave a summer budget statement in which he laid out…

Read full article

Breaking new ground – solicitors set up own mini tax chambers

Harrison Clark Rickerbys is taking a bold step into the future, taking on trainee tax…

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Bringing ADR to bear on tax disputes to ease process

Tackling tax disputes via alternative dispute resolution (ADR) has been given the support of the…

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New cross-border tax obligations

Companies who trade across borders will face a new tax reporting obligation from October, when…

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Opportunities for directors to address exclusion from furlough provision

In line with government advice, millions of employees have been furloughed in the circumstances of…

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What does furlough mean for me and my job?

Furlough, a new term to many until very recently, has been adopted by the UK…

Read full article

英国：新冠疫情对个人缴税有何影响？是否可以申请减税以及其他补助？

原文链接：https://www.hcrlaw.com/blog/will-covid-19-affect-my-tax-position-and-can-i-claim-tax-relief-and-other-sources-of-support/ 作者：Sarah Woodall，合伙人（出庭律师），税务组负责人，争议解决部中文联系人：Connie Lu, 实习律师, 国际业务部疫情当下，出于安全和负责的考虑，大部分人都选择在家办公，但这同时也给个人带来了额外的生活成本，比如取暖、照明、网络以及电话费等。今天我们就来谈谈在家办公的公司雇员可以申请哪些减免税。此外，对于那些并不符合英国政府在过去十多天的时间里公布的一系列帮助政策的人，我们也来看看还有哪些其他选择能使这些人得到帮助。对于公司员工来说，可以申请减免应纳税收入的所得税，分为以下几种情况：根据英国的《所得税（收入和退休金）法》（2003版）（“ITEPA”）第316（A），雇主应向员工支付因在家办公而额外产生的与工作有关的成本，包括取暖和照明的支出、额外的保险费、水费、电话费或者互联网接入费用。如果员工因为在家办公而需承担商业费率，也包括在内。但不包括那些无论是否在家办公都会发生的费用，比如贷款利息、租赁费、房屋税、正常水费，也不包括房屋改建产生的费用以及采购家俱或办公室设备的费用。只要满足以上减免税的条件，英国税务海关总署(HMRC)就会同意减免。每周减免额不超过4英镑的不需要提供纸质证明文件。超过的必须提供证明并且员工需要保存这些证明文件，或者经HMCR特批。直到目前为此，HMRC未因新冠疫情而松动上述条件。公司采购办公用品的条款（ITEPA 2003 第316款）公司可以为居家办公者提供必要的办公用家具、设备和互联网接入，只要提供这些设备的唯一目的是使员工可以实现居家办公，那么该员工就无需因之缴纳收入所得税。…

Read full article

Avoid the tax avoidance schemes

Returning NHS workers HMRC have issued a new alert about tax avoidance schemes which are…

Read full article

Covid-19 - FtT Tax Chamber Practice Statement and Guidance

Helpful guidance from the tax tribunal will minimise the need for people to leave their…

Read full article

Will Covid-19 affect my tax position and can I claim tax relief and other sources of support?

Working from home may be the safe and responsible choice but can come with added…

Read full article

Will the changes to IR35 affect my business?

IR35 updates The off-payroll working rules (IR35) aim to ensure individuals who work as employees…

Read full article

Enterprise Management Incentive (EMI) schemes: upsides and downsides

Opportunity and a threat EMI schemes are one of a range of share incentive schemes…

Read full article

Taxing times for those planning ahead

There have been a number of consultations recently by HMRC about changes to various taxes,…

Read full article

Patent box - opportunities for tax relief missed

Although headlines suggest the British government wants to promote innovation across the whole nation, including…

Read full article

HMRC R&D tax credits, innovation and plastics pollution

As the Government comes to terms with the turning tide on plastic pollution with the…

Read full article

New taxes, digital economy and our US special relationship

In 2020 a new 2% digital service tax (DST) looks set to come into force…

Read full article

Coming to the aid of steel importers as EU quotas bite

As steel importers face the consequences of EU quotas limiting the amount of non-EU steel…

Read full article

RESOURCES

CAREERS

ALSO FROM HCR LAW

Cutting through red tape on stamp duty
Testimonial

Accountancy firm Howards Chartered Certified Accountants recently asked Sarah Woodall for urgent advice with a Stamp Duty matter.

The payment of stamp duty had been overlooked by HMRC on a very large transfer of shares going back to 2014. The company was being sold and the vendors faced an enormously disproportionate penalty proposed by the purchasers if the matter was not resolved within 90 days. HMRC had indicated it was impossible to resolve matters within this timeframe.

Sarah’s extensive knowledge of HMRC’s inner workings, key contacts, and her commitment to achieving the best possible outcomes for her clients, enabled her to cut through a web of slow and bureaucratic processes, and resolve the issue with HMRC amicably and by agreement within two weeks.

Sarah said: “I had every sympathy for the client. At times, HMRC’s correspondence failed to give email addresses or even a telephone number, and some letters provided telephone numbers that did not exist and excluded the name of the HMRC officer who had sent them.

“It was a big relief to all concerned, including me, that the potential penalty was avoided and that ultimately HMRC did go the extra mile to resolve what had been a really difficult issue.”

Matthew Bailey, Director at Howards, said: “The excellent outcome and time taken to resolve this time pressured issue went well beyond and above our expectations… [settling this matter was] a bright end to a dull day. I thank you from my heart for your help.”

Sarah Woodall, Licensing, Regulatory & Tax

Head of Tax, Partner (Barrister)

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Disguised remuneration trust expert advice
Testimonial

Having worked with Sarah Woodall at HMRC, Jeremy Clarke-Morris, partner at Kendall Wadley accountants, knew she had a unique insight into counter avoidance investigation and systems.

In an Employee Benefit Trust (EBT) disguised remuneration case, he recommended Sarah act in a very large HMRC investigation by their Counter Avoidance and subsequently Fraud Investigation Service (FIS). The investigation settlement agreed was about quarter of £1 million less than would have been the case without Sarah’s relentless challenge- the client expressed delight and relief at the outcome.

Her in depth knowledge of HMRC, EBTs and ERTs ensured the best possible settlement for the client. Jeremy Clarke-Morris said “Our client was delighted. Sarah is highly professional, eloquent and had a very effective, down to earth approach. She is an excellent negotiator.”

Sarah said: “I have enjoyed working with Jeremy for many years and it was my pleasure to advise his client to resolve what was undoubtedly a difficult and long-running HMRC investigation. The client had found the situation stressful. It was satisfying to settle all matters by agreement and without recourse to the tax tribunal, ultimately with a very significant adjustment in the taxpayer’s favour, no penalties and with five years to pay.”

Sarah Woodall, Licensing, Regulatory & Tax

Head of Tax, Partner (Barrister)

view my profile email me

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Sarah Woodall, Head of Tax, Partner (Barrister)

Licensing, Regulatory & Tax

A bit about me

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See me in the media

Licensing, Regulatory & Tax

Wye Valley

Saving £350k - clarity cuts through HMRC bureaucracySarah Woodall succeeded in bringing an HMRC enquiry into the disposal of employment-related securities to an end within months of her appointment.view full case study

Saving £350k - clarity cuts through HMRC bureaucracy

Tax and Tax Investigations£180k Tax penalties wiped out in dementia case after HCR actsA couple facing £180,000 in penalties for late tax returns had those penalties dropped after Sarah Woodall, HCR’s head of tax, went to tribunal.view full case study

Tax and Tax Investigations

£180k Tax penalties wiped out in dementia case after HCR acts

Positive engagement with HMRC pays offSarah Woodall recently helped a large international retail distributor facing excessive VAT assessments to achieve a settlement which saw a very substantial reduction in the sums owed to HMRC.view full case study

Positive engagement with HMRC pays off

Navigating tax complexities

Hear what our clients say about our Partner (Barrister), Head of Tax Sarah Woodall

Direct and effective tax help

Cutting through red tape on stamp duty

Disguised remuneration trust expert advice

Read mylatest articles

Covid Tax Cuts for Home Movers

Breaking new ground – solicitors set up own mini tax chambers

Bringing ADR to bear on tax disputes to ease process

New cross-border tax obligations

Opportunities for directors to address exclusion from furlough provision

What does furlough mean for me and my job?

英国：新冠疫情对个人缴税有何影响？是否可以申请减税以及其他补助？

Avoid the tax avoidance schemes

Covid-19 - FtT Tax Chamber Practice Statement and Guidance

Will Covid-19 affect my tax position and can I claim tax relief and other sources of support?

Will the changes to IR35 affect my business?

Enterprise Management Incentive (EMI) schemes: upsides and downsides

Taxing times for those planning ahead

Patent box - opportunities for tax relief missed

HMRC R&D tax credits, innovation and plastics pollution

New taxes, digital economy and our US special relationship

Coming to the aid of steel importers as EU quotas bite

RESOURCES

CAREERS

ALSO FROM HCR LAW

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Direct and effective tax help Testimonial

Sarah Woodall, Licensing, Regulatory & Tax

Head of Tax, Partner (Barrister)

Cutting through red tape on stamp duty Testimonial

Sarah Woodall, Licensing, Regulatory & Tax

Head of Tax, Partner (Barrister)

Disguised remuneration trust expert advice Testimonial

Sarah Woodall, Licensing, Regulatory & Tax

Head of Tax, Partner (Barrister)

Saving £350k - clarity cuts through HMRC bureaucracy
Sarah Woodall succeeded in bringing an HMRC enquiry into the disposal of employment-related securities to an end within months of her appointment.
view full case study

Tax and Tax Investigations
£180k Tax penalties wiped out in dementia case after HCR acts
A couple facing £180,000 in penalties for late tax returns had those penalties dropped after Sarah Woodall, HCR’s head of tax, went to tribunal.
view full case study

Positive engagement with HMRC pays off
Sarah Woodall recently helped a large international retail distributor facing excessive VAT assessments to achieve a settlement which saw a very substantial reduction in the sums owed to HMRC.
view full case study

Read my
latest articles

Direct and effective tax help
Testimonial

Cutting through red tape on stamp duty
Testimonial

Disguised remuneration trust expert advice
Testimonial