The Panama Papers

Sir, – I own a Panama hat. Does this qualify as a tax shelter? – Yours, etc,

BILLY FITZGERALD,

Carraroe,

Co Sligo.

Sir, – It seems that the good accountant works for the best firm but the best accountant is a dead accountant. Before I hire an accountant to “do” my tax in future, should I ask to see his death certificate? – Yours, etc,

DENIS CASEY,

Dublin 6.