“Julia's unhappy relationship with the Inland Revenue was due to her omission, during four years of modestly successful practice at the Bar, to pay any income tax. The truth is, I think, that she did not, in her heart of hearts, really believe in income tax. It was a subject which she had studied for examinations and on which she had thereafter advised a number of clients: she naturally did not suppose, in these circumstances, that it had anything to do with real life.”