My mobile rang and I reached into my pocket with difficulty to answer it. ‘Sydney’, said my accountant. It’s Timothy. It’s that time again. We have to do the VAT return.’
‘Ah, Timothy, it’s a bit awkward to talk at the moment. You see, I’m in Thailand and I’m perched on the neck of a very large elephant. There is no seat and I’m holding on for dear life – and with only one hand now that you have called’.