Many, many years ago, I was a regular weekend traveller (to the UK on Friday, to France on Sunday)on the cross-Channel ferries. I used to take advantage of the duty-free store to keep the household stocked with liquor (usually gin). But one night, the duty-free shop had a special offer: 100-year-old single-malt Scotch for 39.50 UK pounds.

I havered over this for the rest of the voyage. I knew that it was a dirt-cheap price for this whisky. I was told by the staff that the UK Customs had changed the rules on the practice of "bonding" stack, so that duty was payable when it was laid down, not when it was sold, so the distilleries were caught out with huge bills and were selling off their reserves to make the payments.

At the same time, it was still a big financial stretch for me and eventually I passed the opportunity by. I have regretted it ever since.

I have tasted 100-year old Scotch since then, and loved it. I should have bought as many bottles as I could carry!