Lemon a day

The little cup was delivered by mistake once,we told the supplier- who replaced it with the item ordered, and then said that as it was too expensive to post back we should keep it….at which point customs and excise contacted us for the VAT due on it as an imported item. In reality it had no value to us or to the supplier who did not think it worth the return postage. However the revenue insisted on a notional value and we were obliged to pay tax on that. I put some primulas in it with some forget-me-nots. There are three attempts to paint this all have their merits and all have their faults.

This is what I started with:

#219