Mike was Taxation's editor from August 2004 to March 2015. He is a lecturer and author who has worked in tax for local, national and international organisations. He was awarded the lifetime achievement award at the 2015 Taxation Awards. He can be contacted at trumanma@gmail.com.
Taxation has been banging on about rules' inequities for some years, especially as they affect entitlement to the small companies rate of corporation tax