I WROTE about how governments down the ages have taxed everything from beards to urine. If we're not careful, I suggested, Chancellor George Osborne will start taxing sunshine because it's so rare.

Frank L Appleyard of Shepley reminds me that the Beatles were way ahead of me in predicting how far the Inland Revenue might go. Their song Taxman, written by George Harrison, says it all:

Let me tell you how it will be

There's one for you, nineteen for me

'Cause I'm the Taxman, yeah, I'm the Taxman.

Should five percent appear too small

Be thankful I don't take it all

'Cause I'm the Taxman, yeah I'm the Taxman.

If you drive a car, I'll tax the street, If you try to sit, I'll tax your seat.

If you get too cold, I'll tax the heat, If you take a walk, I'll tax your feet.

Now my advice for those who die,

Declare the pennies on your eyes

'Cause I'm the Taxman, yeah, I'm the Taxman

And you're working for no one but me.