Stephen Rigby was a solicitor friend of Len Fairclough’s who he consulted when he was hit by a VAT demand in October 1973. The yard had done work for Weatherfield Plastics including putting in washbasins and glazing. This attracted VAT at the standard rate of 10% and therefore 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 owing to him and caught up with Rigby at his golf club. Rigby listened to the matter and, while admitting that VAT was not his specialized subject, advised Len that Customs and Excise seemed to have a strong case and that he should pay up.