Business Diary: January 25

Bill Dodwell, head of tax policy at Deloitte, said: "Just when you thought VAT boundary cases couldn't get any more bizarre – along comes this one. The tribunal faced the tricky enquiry as to whether these sharp-toothed animals were kept as working ferrets, or as companions. Many of us would struggle to answer this sort of question, but luckily the tribunal could call on the Ferret Census 2009, which recorded that 80 per cent of ferrets were kept for companionship."

The Tax Tribunal, therefore, judged that ferrets are pets and their feed is properly standard rated and subject to 20 per cent VAT. It noted, however: "We think it probable that the percentage of ferrets kept as working ferrets varies according to the part of the country being considered."

Do you know who I am?

It appears that diva-like behaviour is not confined to celebrities, as one Yorkshire businessman proved on a

trip to the US.

Mark Bowers, joint chief executive of corporate travel company Redfern Travel, found himself presiding over a chaotic situation when American air space was closed for four days following the 9/11 attacks. He said: "It was absolute fury, everybody was trying to get information, we had clients in the US and we were trying to find them and make sure they were safe.

"American airspace was closed for four days and the only people allowed in the air were the American Air Force.

"It got to day two of the crisis and there was one gentleman in particular – the senior executive of a West Yorkshire company – who was getting more and more frustrated that he was stuck.

"He was hearing 'I'm sorry, we can't do anything, there just aren't any flights'. Eventually he escalated his calls to me and he came up with the immortal line: 'Do you realise who I am?'" Mr Bowers added: "I pointed out to him that President George W Bush – who had been moved out of the White House – was currently sitting in a room somewhere he didn't want to be because he couldn't fly."

Cape takes flight

While some Yorkshire folk would lug their pregnant wife back across the border to ensure their child was Yorkshire born and bred, others are not so proud. In fact some can't wait to leave the county.

Step forward energy services group Cape, who sniffily informed the Yorkshire Post a year or so ago that they would prefer to be called London-based rather than Wakefield-based.

Apparently, it sounds better when they're dealing with international customers. At that time the head office had indeed transferred to London, but Cape admitted that its UK operations were still based in Wakefield.

But now this has changed apparently. The Yorkshire Post has received another terse email informing us that Cape's UK operations are now headed out of Stockley Park in London.

Cape would do well to realise that not all roads lead to London.

Fancy PR footwork

Observant Diary readers may have noticed that blistering sunshine has been in short supply lately. So what's a celebrity dancer to do if he decides to visit Harrogate in January and wants to top up his tan?

Well, according to an effusive press release which has landed on Diary's desk, he simply has to visit the town's latest beauty and tanning salon business. It seems that Brendan Cole, the star of BBC TV's Strictly Come Dancing, "added to the celebrity status" at the Rainbow Rooms in Harrogate when he popped in last week.

Diary will be truly impressed when the real star of the ballroom – Ann Widdecombe – decides to add some lustre to a Yorkshire business.

Hero's welcome

The crowds filled the platform. They cheered as the train rolled into Leeds station. For Michael Bear, Lord Mayor

of the City of London, in Yorkshire for a day, this was a hero's welcome.

"Then Arsene Wenger got off the train," said Mr Bear with a wry smile.

It was, of course, last Tuesday and the Arsenal manager was arriving for his side's FA Cup replay against Leeds United the next evening. Mr Bear took the disappointment in his stride and told Diary how much he had enjoyed his trip. "We have been very impressed. You do have the second-largest financial centre in the UK... and the sun always shines in Leeds."