Taxes are a fact of life - from birth to death we all know that in the intervening years we will pay tax. How much ‘tax’ we pay is another matter and it is now quite possible to choose to pay less ‘tax’, though of course, the definition of tax is now much wider than it was before.

Taxes really do impact on behaviour, and just like any other personal or business expense, if an outgoing can be reduced, human nature says people will choose to do so.