So Leonora Helmsley is reputed to have said. I suspect she did. She served time in jail for believing it to be true.

She died yesterday. I won't lament her passing. As her obituary in the Telegraph (likely to be the most favourable in the UK) makes clear, she was incredibly mean. Clearly greed was what drove her.

But that is, of course, the motive for all tax avoidance and evasion. It just comes in varying shades of ugly.