David Spencer was an officious VAT man from Customs and Excise who conducted an inspection of the Builder's Yard books in October 1973. He complemented Deirdre Hunt on a very good set of books but caused consternation when he came across the invoiced item for Weatherfield Plastics for work including putting in washbasins and glazing. This therefore attracted VAT at the standard rate of 10% and subsequently the yard owed £204.60 in unpaid VAT - even though Weatherfield Plastics had not yet paid Fairclough and Langton for the work. Len railed at the injustice of having to pay tax on sums not yet received but Mr Spencer pointed out that that was the law and he had no option but to pay up.