The creed of the Inland Revenue is simple: "If we can bring one little smile to one little face today, then somebody's slipped up somewhere."

For those of you haven't read the book, it's being published tomorrow

Being upbeat is the key to life.

You can be in London at 10 o'clock and in New York at 10 o'clock. I have never found another way of being in two places at once.

The creed of the Inland Revenue is simple: "If we can bring one little smile to one little face today, then somebody's slipped up somewhere."

He's turned his life around. He used to be depressed and miserable.

Having one child makes you a parent; having two you are a referee.