Mike Thexton

Mike Thexton MA FCA CTA (Fellow) has been teaching and writing about tax for nearly 40 years, specialising in VAT for the last 20. He is a director of Thexton Training Ltd.

ARTICLES

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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

Where on earth?

The butterfly effect

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

DEADLINE DATES

Deadline dates for December 2024

CASES

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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Mike Thexton

Deadline dates for December 2024