I agree that we should be careful Neil, although I would say very careful. My brother works for Revenue and Customs, he doesn't visit this forum but who knows, some of his colleagues may be pen makers. I am not sure that I would describe him as lovely, but I can assure you that he is neither stupid nor an idiot.
The "stupid revenue idiots" employed by Revenue and Customs simply enforce the taxation decisions made by politicians.
Walter,
You're a decent bloke and as your brother is from the same blood I'll withdraw the comment aimed at your brother unreservedly and apologise. However I'm afraid that they are still responsible for a great deal of interpretation and they are responsible for advising on revenue collection and as such must take a lot of the blame for some of the ludicrous decisions that have no basis in common sense or logic, for example applying the import tax at 3% and then applying the VAT at 20% on the 3% as well. That is just done to maximise revenue with no logic in either the protection of trade or whatever other justification there is for import tax (as opposed to VAT).
I do reiterate the comments, specifically aimed at the numpty who sent me a tax bill for 5p, how much did that cost and waste? Perhaps my language was a bit emotive but the time wasted in producing figures, which because we have computers, we can produce, is incredible. The unproductive time really grates me, as you might have guessed.