The reason: The opportunity for firefighters to practice and test their equipment, a public benefit, outweighs the incidental benefit to the taxpayer.

FORBES: Ultradeductible

Lord Hoffman, in the ruling on the case, said the tests had no relation to the shallow well serving Mr Sutradhar's village, and it was not the practice at the time to test for arsenic.

BBC: Millions of Bangladeshis may be drinking unsafe water

Bell continued his impressive form in the series with a chanceless innings, including 15 fours and a six, but one-day skipper Paul Collingwood failed to get some valuable practice ahead of the Test, departing for a fourth ball duck.

BBC: Strauss and Bell find timely form