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: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

DEADLINE DATES

Deadline dates for January 2025

CASES

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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

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Mike Thexton

Deadline dates for January 2025