Mike Thexton

...until morale improves: the VAT default surcharge regime could be too harsh

Courts and tribunals don’t always arrive at correct decisions

Do tax practitioners always have the know-how for taking on clients – and for losing them?

The trouble with registering a company as an annual PAYE scheme

Advisers, taxpayers and the Revenue have something to learn from the Brockenhurst College case

The cash basis may not be as simple as its name suggests

Following the line of supply can be critical in determining VAT liability, particularly when dealing with independent financial advisers

A new slant on the question of whether or not tax avoidance is morally repugnant