The value of cash

SIR – The report by Matthew Taylor on working practices appears to suggest that cash payments to suppliers are to be condemned, as they might lead to tax avoidance (report, July 12).

That could well be the case if the recipient does not declare the income on a tax return, but it should in no way reflect poorly on the payer. Cash is legal tender and if a customer chooses to pay a bill in this way, whether for convenience or because it results in a better deal, then as long as there is no collusion it is his right to do so.

A customer has no legal or moral responsibility for the tax affairs of his supplier. Indeed, it would be intrusive of him to ask how the supplier’s receipt will be accounted for. Nigel Milliner

Ruan High Lanes, Cornwall