Do watch out again for those business rates cowboys. Every year I warn about them several times, and every year some people fall for it. But they didn't fool Subas Patel, who runs Choc Box at Chessington in Surrey.

"They wanted £295 to launch an appeal," says Subas. "I asked for it in writing and the guy said no, we don't do that. I asked where his registered office is and he said, 'I don't know, I'm just a consultant.' I asked him what professional body he belonged to and he said there wasn't one. But he had the convincing patter, no doubt about that."

This cut no ice with Subas though. "The shop was quiet. I was just playing with him."

So please bear this in mind and also remember that the shop is sometimes very busy when they come calling which is when you are most vulnerable.