When Benjamin Franklin remarked that, “in this world, nothing can be said to be certain, except death and taxes”, the great American statesman wasn’t to know that his aphorism would become a frequent set-up to a punchline: death, taxes and… fill in as you see fit to suit your political, social or religious persuasion. For example, “death, taxes and… Fulham appearing last on Match of the Day“.

To be serious, death and taxes have occupied my mind greatly ahead of this week’s Budget. I’ve just gritted my teeth and settled my late mother’s inheritance tax bill, winning a battle with HMRC over how much the amount should be.

Isn’t tax always a battle? No one likes paying it, many try to find ways of avoiding it, few of us understand just how it is........

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