Harry potted

My client has written a book but there any similarity between her and JK Rowling comes to an end. She remains in employment and also has a small part-time self-employment neither of which is connected to writing or the publishing business.

For the past few years when I have seen her to prepare and sign off her accounts and tax return she has shown me a folder that seems to be increasingly full of rejection letters.

From my conversations with my client the book has not involved any substantial costs; I understand that it is a semi-fictional series of stories based on her childhood and other than her own time the expense seems limited to the use of her computer paper and postage costs to send the manuscript to potential publishers.

These costs have...