Don't fence me in

Fences: they are either there to keep someone in or someone out.

They can either give a great feeling of security or induce a claustrophobic sense of confinement.

So moving away for a moment from your plans for the back garden how are you feeling about your career lately? Secure or confined?

We tend to assume that the main areas of tax are the 'direct' taxes: income tax and corporate tax with the occasional foray into inheritance tax.

But that is to forget the large swathes of indirect taxation; for example customs and excise duties.

World events

David Anderson a senior associate in the tax litigation department at McGrigors LLP explained that the world of customs and excise duties — although complex — is (depending on what gets you awake in the morning) very interesting verging on fascinating.

'Some of the issues that concern...