• No man in this country is under the smallest obligation, moral or otherwise, so to arrange his legal relations to his business or his property as to enable the Inland Revenue to put the largest shovel into his stores.

    James Avon Clyde, Lord Clyde: No man in this country is under the smallest obligation, moral or otherwise, so to arrange his legal relations to his business or his property as to enable the Inland Revenue to put the largest shovel into his stores.