Hi Dave, Thank you for your information and the interesting update on your situation. I guess it is kind of disappointing, but not totally unexpected, to find out that no one can truly buck the system - death and taxes and all that! I suppose there is just no way they can make any kind of exception because it would set a precedent for others and then I think they would find that the floodgates would be well and truly open. As I mentioned, I wouldn't have half the strength you demonstrated to fight for my convictions and, as you mention, there are other family members to consider. I guess you could consider your compliance to pay the tax this time as a gift to your mum to help ease her worry? Thanks for putting the info out there - it was well worth the read. Belinda