The Colin cartoon strip by Higgins in Accountancy Age today has a good/bad joke (depending upon your point of view). In essence:
So, if you were going to pull a carousel fraud, you'd start a company importing tribal art and keep-fit equipment. Why?
Well tribal art is a growth market and keep-fit ket sells all year round.
And what would you call such a business?
How about "Customs and Exercise"?!
You can access Colin cartoons on the Accountancy Age blog.