Very interesting pavane. Are there any Inland Revenue officers who read this thread?? If so, ladies and gentlemen, please do something. The books, if there are any, of CM and other enterprisese owned by Bulmer would surely make for a duck shoot! When I looked at the CM Records Ltd acoount for 1999 (the last filed) there was, if I recall correctly, more than £40,000.00 in unaccountable cash sales!!! Come on Inland Rev. - strut your stuff.