It helps to have a compliant lawyer who will give you a quantity discount on trust paperwork.

FORBES: The Mini-Grat Tax Dodge

Ms Sturgeon said the quantity alcohol discount ban was a step in the right direction, but was designed to operate in tandem with minimum drink pricing, which the Scottish government now had the votes to pass.

BBC: First minister's questions

Consumers often struggle to realise, for example, that a 50% increase in quantity is the same as a 33% discount in price.

ECONOMIST: How marketers can take advantage of consumers�� innumeracy