It's where they have the TT races. It's where they use the birch on boys. It's been described as a wind-swept rock in the middle of the Irish Sea. From it, on one of its rare clear days, you can see England, Scotland and Ireland: the Isle of Man; in the middle of, but not part of, Great Britain. The Queen is the Lord of Man and is represented by a governor; Westminster looks after the foreign policy; but the Island is independent. It has its own language; its own people; its own traditions; and it makes its own laws. Income tax is 4s 3d in the pound; there are no estate or death duties; and it's a haven for tax dodgers and the retired.