Saying he was "painfully aware that I have deeply hurt many many people", Madoff described a long-running scheme that he knew from the beginning was "criminal and wrong" but hoped would end shortly.

The extra typing required to open and close tags and escape special characters not only wastes time, but introduces more possibility for error.

In this case, the House of Lords held that the six year period should commence from the date that the taxpayer knew that the payment was made by mistake.