There ain't no Sanity Clause

THE SCENE: A grotto on an icy industrial estate where brother it's Grimm and bleak. Santa returns from mucking out Rudolf to find a stern-faced gentleman from the Greenland Revenue waiting for him.

Taxman: Mr Claus?

Santa: Yes.

TM: I am from HMRC (Holly Mistletoe and Revelry Control) Employee Benefits Unit. We have come about your undeclared company car.

SC: What car?

TM [points at a sleigh parked with two runners on the kerb outside the grotto]: That car.

SC: That's not a car it's a sleigh.

TM: It's a road vehicle.

SC: Rubbish!

TM: It is a vehicle and it is on the road most of it at least and since you added warp-drive to boost the speed it is powered. So it is a car. You are in for a scale charge sonny. Ho ho ho!