There's taxing times ahead for the country's grey matter.
They know how to enjoy themselves at the Chartered Institute of Taxation. After wrestling a couple of schedule D case II assessments to the ground and reciting Lord Denning’s judgment in the Rossminster case to each other – a ritual as dark and mysterious as piping in the haggis on Burn’s Night – there is nothing these guys like more than a rapid-fire IQ test. You can see for yourself at the CIoT’s website, https://www.tax.org.uk/ html/iq.htm.
One question: If you score less than 100, are you allowed to gross it up? Or do you get seconded to the Inland Revenue?