Sir: I have no particular views on Birmingham's Christmas decorations (10 December). However, what does irritate me in this season of goodwill is receiving personal Christmas cards that have been stamped through the company's franking machine. This is not just mean but yet another form of tax avoidance (usually by the already generously remunerated).
Yours sincerely,
JOHN W. RAINE
West Malvern, Worcestershire
20 December
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