@ the incompetent accountant:

Given the insanity apparently breeding in the USA right now I take that as a badge of honour.

Incidentally, I am quite satisfied - save that justice is not being done to those who steal from the poor to give to the rich. I am however angry - particularly at those who failed to learn "noblesse oblige", but also at the wilfully stupid and sociopathic aspirant lower middle class busily trying to pull up the ladder yet here displaying their own human failures.

@ the rheumatoid (or osteo) cripple:

In the interests of a level playing field (and incidentally it looks as if the government has come around to my view of using the tax system to claw back family allowances - albeit not geared) the rational thing to do would seem to be to calculate the benefit costs of those in care homes (of every kind, eliminating the current differences between accommodation and nursing care etc) and make those taxable (but with a deferred recovery against estates - Recovery From Estates Division could deal with that).