Just told my friend over the phone - and she loves you Frank. She has a 7 bedrooms, 5 bathroom mansion in Surrey - she'll now be able to buy another holiday home in Dordogneshire or Tuscanyshire with the savings on tax. Hurrah. And when her OH goes into a home, she will sit in her 15m x 5m kitchen, by the Aga, watching her many acres being tended by the gardener, whilst the housekeeper polishes the oak floors - whilst the State (hmmm other peoples' taxes) pay for his luxury OAP pad. She loves you, honest.