“No man in the country is under the smallest obligation, moral or other, so to arrange his legal relations to his business or property as to enable the Inland Revenue to put the largest possible shovel in his stores…..” So said The Rt Hon the Lord Clyde, a judge in 1929 in a famous tax case. He went on to point out that the Inland Revenue quite rightly did its best to grab as much as it could and the taxpayer was entitled to be astute, albeit honest, to prevent the depletion of his means.