Composite services firm Gabem was in court before the Special Commissioners this month, appealing on the tax status of contractors.

No one would call it the most entertaining event in the world, as lawyers spent days wrangling over the precise meaning of words.

Still, the chairman lightened up proceedings, with a barbed comment on the reliability of that much-maligned professional, the builder. One lawyer said contract staff in the sector might not turn up for work for a second week if they haven't been paid for the first. "I would suggest they often don't turn up, either way," replied the chairman.