Why is HMRC making tax so diabolical?

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But she added: "We have been clear that we cannot go further on pay this year, but there is shared ambition to explore and address some of the unique additional costs that resident doctors incur through their training and work."

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Floyd's son Dan bought Twig's in 1986 to keep it in family hands. Today, it is run by Ben, his wife Annelies, and Ben's brothers Jake and Luke. It employs 20 people, and has annual revenues of around $6.5m (£4.8m).

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Local river defenders force U-turn by occupying grain terminal operated by one of US powerhouses of world trade