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When Will They Ever Learn?

 
Andrew Flint takes a sideways look at the tax world
 
I learnt two interesting things last week.
 
The first is that employers no longer have to have a formal 'appendix 4' agreement in place before abstaining from PAYE in respect of short-term visiting overseas employees.
 
The second is that the door handle to my bathroom is positioned at exactly the nipple height of a medium-built barefoot male who may have been leaning forward slightly in the manner of one in something of a rush.
 
The first 'learning' (those who speak fluent management may ignore the inverted commas) was mildly diverting and acquired through directed research during a period of intense concentration.
 
The second was extremely painful and acquired during a moment of complete vacuity....

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