The annual VATRat award is Baker Tilly’s chance to honour someone who has made a significant contribution to the development of VAT. So practitioners must have been choking on their bread rolls last week when who should triumph but Chris Tailby, head of anti-avoidance at HMRC, a man more feared and loathed in the profession than widely admired.

‘The award could be seen as controversial,’ says Alan Pearce of Baker Tilly. But the culture of VAT avoidance has changed, he adds, and that ‘is largely due to the work of Chris and his team at HMRC’.

Three cheers for Chris, then, everyone. Hip, hip…