It is a truth universally acknowledged that a single man in possession of a good fortune must be in want of…a tax exemption. Unfortunately there is also a universally acknowledged truth that if you have a fortune you are not welcome in the UK – unless it seems if you are a foreign footballer and are playing in the Champions League Final next year. The Finance Bill 2010 provides an exemption for income tax in respect of employment income, self-employed income and endorsement income of foreign players and officials relating to this match. More of this next month. It will be a laugh (and a complete waste of time) if two English teams are in the final next year. This is not an April Fool – I promise.