Acknowledgements A number of people have contributed to this book. I am especially grateful to Jonathan Munday and Alex Macpherson of accountants Rees Pollock. Jonathan and Alex reviewed this edition in detail and helped update the book for the new rules that have been insti- tuted since the last edition. In some cases, I have decided to live with technical errors and omissions in the interests of clarity. For such deci- sions I am solely responsible. I would also like to thank the following who volunteered to read this book and all of whom made valuable comments and suggestions: Michael Gaston, Debbie Hastings-Henry, Steve Holt, Alex Johnstone, Keith Murray, Jamie Reeve, Brian Rice, Clive Richardson, David Tredrea, Martin Whittle and Charlie Wrench. Anthony Rice xii