“He was just so excessively Scottish, which was an unexpected treat, and polite…but terribly firm. ‘Unfortunately the Inland Revenue does not recognise the state of dying, sir,’ he said. I felt like asking him if I should come back when I'm dead…He was exactly the sort of person it might be quite fun to haunt. Then he came over all sympathetic, but still wouldn't give an inch. ‘I'm afraid we still need that tax return, as I'm sure you'll understand, sir.’ Actually …