Mike Thexton

Mike Thexton MA FCA CTA (Fellow) has been teaching and writing about tax for over 40 years, specialising in VAT for the last 25. He is a director of Thexton Training Ltd.

ARTICLES

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Be reasonable!

A question of interest

Dissenting opinions

Unhappy returns

VAT a relief?

Mike Thexton explains the Supreme Court ruling against Jersey Choice Ltd in low value consignment relief case.

It needs fixing

VAT’s the difference?

Ours not to reason why

No money for butter

On your bike

Where on earth – 2

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

DEADLINE DATES

Deadline dates for February 2026

CASES

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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

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Mike Thexton

Deadline dates for February 2026