One other interesting thing Geoff Lloyd said, and this may be a trend noted by those dealing with the taxman before (to whom I apologise for boring them), was his reference to HMRC's 'customers', i.e. taxpayers, and HMRC's 'products', i.e. taxes.

The suggestion that taxes might be just products opens up an interesting thought. Is it a case of 'Hmm, I don't think I'll buy this product, I'll have that one'? If so, can we have sale times, when the products go cheap?

If I was given the choice, I have to say I think I'd opt for VAT rather than any other tax - you don't notice it so much as a direct tax.

Or perhaps through a good tax adviser I can opt for not buying any of HMRC's products at all? Does the taxman have a view on that, I wonder?

The taxman was particularly indignant about the idea recently that M&S might 'shop around' the EU for tax reliefs in the group relief case. Clearly the consumer lingo only takes it so far.