Miss Taylor is from the VAT Office and arrives to calculate Dennis Watts' VAT bill. She meets only Simon Wicks, as Den is out trying to sell his car, so the cheque he has prepared for the VAT bill and given to Simon to give to Miss Taylor doesn't bounce. Simon spends most of his time trying to charm Miss Taylor to stall her, so he won't have to present the cheque. However, Simon has to eventually hand over the check as Miss Taylor tells him that the VAT Bill is already overdue and that Den knew if the bill wasn't paid on her visit court proceedings would commence, and Den would face additional fines. To add insult to injury, the VAT bill ends up being over £500 more than initially estimated.