Rather like Roy, my friend Mike's dad who said, when Mike raised the question of inheritance tax planning, "that's your problem, Mike: it won't bother me and the b**tards can't make me pay"
Somerset Maugham was advised by his accountant to hand over his estate to his daughter, in the hope that she could swerve death duties should he live at least a further 7 years.
Maugham looked him in the eye, and said "I have seen King Lear, you know".