Philbky - Excellent post. If there was a 'like' button on this forum I'm sure many would be hitting it. How often are we told - especially in discussions on PPRuNe - that the bulk of taxes are raised in London therefore they have a moral right to spend them there. That whole conundrum of businesses announcing national and international financial results from a London HQ address needs to be called out with reference to where the taxable profits are actually earned.