When enfant terrible Damian Hirst, reputedly Britain's highest earning artist, recently said in relation to the UK and its tax system that 'I like living here. If you live somewhere nice you've got to pay the taxes, haven't you?' every tax commissioner was smiling, along with the HM Revenue and Customs department. We probably even decided at that moment that 'we got' his work depicting an Australian 14-foot tiger shark embalmed in a formaldehyde tank! Mr Hirst did add, 'Unfortunately' to his comment about paying tax. But that is the catch is it not? And Damian Hirst gets it. Taxes are the price we pay as part of enjoying a certain lifestyle and the services that go with it