It was clear that she was about to give birth.

HMRC said that one reason they had not actioned her appeal was because she had said in her appeal form ‘I am appealing against the overpayment for childcare for 2003-04, 2004-05’, thus implying she was disputing her ‘overpayment’.

Your column might be dismissed as vapid and predigested pap, catering to and titillating, I must assume, the uninquiring minds […].

This 'pre-funding' helps smooth payments and avoids step-changes in charges to operators, according to ORR [Office of Rail and Road].