I am travelling to Orlando today. No, I have not had a sudden mid-life urge to do Disney: I am speaking on The Joy of Tax at a conference of the American Tax Association on Friday. This means that usual blogging patterns may not happen and moderation may take a long time - especially when mid-Atlantic today. Please don't get ratty with me and start emailing to ask why I am ignoring you, as often happens on such occasions. I will just be otherwise engaged.