And Finally...

A city centre office building has been home to a snail farm for more than a year, in what council bosses allege is an attempt to avoid tax.

About 15 covered crates - containing as few as two snails each - have been kept on the lower ground floor of 9 Dale Street, in Liverpool, since 2023.

Under current law, this could qualify as "agricultural use" and this part of the building would arguably be exempt from business rates.

The firm renting the space said it was a legitimate snail farming operation.

The company, Snai1 Primary Products 2023 Ltd, shares its sole director, Terence Ball, with a company called BoyceBrook based in Ribchester, Lancashire.

BoyceBrook’s website says its team "has a proven track record of minimising the liability for empty property rates" and describes the company as the "Canceller of the Exchequer".

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Each crate contains two snails, according to L’Escargotiere, another company operated by Mr Ball, also based in Ribchester.

Its website says the number of snails per crate is kept to a minimum to avoid "cannibalism, group sex and snail orgies".