Laughing all the way to the court

To say that Howard Nowlan, the special commissioner who adjudicated on the Richard and Judy tax case, enjoyed himself is the understatement of the century.

Not only did he muse at length as to whether the likes of Bruce Forsyth, Ant and Dec and Jeremy Paxman might be able to claim deductions against their tax bills as theatrical artists or otherwise, he also seems to have thoroughly enjoyed watching Richard Madeley’s ‘skits’, which proved to him Richard was a ‘theatrical artist’.

He described one, a take-off of Who Wants to be a Millionaire?, as ‘particularly good’.

Imagine the scene: Judy is serving Richard breakfast, and he can’t resist mimicking Chris Tarrant. ‘Riddled with lines such as whether ‘marmalade’ is her final answer, and with the proposition that he will give her one piece of toast but would really prefer to give her two, the skit is very funny,’ Nowlan said, during what must have been a state of perpetual chortle.

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