I have before me a letter dated 18 September 1967 from a long-deceased client to my long-deceased partner John Mossop.

 Dear John

Income tax returns

I am pleased that the inspector has had no difference of opinion with you over the capital section. All my life time we have looked for simplicity in matters of tax, but we have arrived at the most complicated and confused time in history in such matters.

How little did he know!

PFS Brown, Consultant, Mossop & Bowser, Lincolnshire