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It’s Your Move: daily chess puzzle #263

White to play and win

evaluate 1…g5 2 Rh6 Kg7

2631

Fischer v Gligoric, Rovinj-Zagreb 1970

Solution

Black’s defence looks solid, until you examine all biffs and consider 1 Rf6!!

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Then if 1…Kf6, 2 Bg5+ skewers King and Queen, whilst 1…Qf6 is met by Nh5+ with a fork.

 

It’s Your Move: daily chess puzzle #262

White to play and win

2621

Dueball-Burnett, Berlin 1970

Solution

The first moves are fairly simple, and White has the big practical luxury of a fall back perpetual check, if nothing else.

1 Nf7! Kf7 2 Qf6+ Kg8

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And now the main task is to see how to rook lift or get the B in. 3 Ra3! seems natural, and indeed wins after 1…Na3 2 Qg6+ Kf8[] 3 Ba3+ when 3…Qc5 is forced. Or, 3…f4 when after 4 Bf4 Ra3 5 Re3! the other rook swings over to g3, 1-0.

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It’s Your Move: daily chess puzzle #261

Black to play and win

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Kapengut v Vaganian, Dubna 1970

Solution

The first moves are straightforward, but how to finish off? And after 1…Rb2! 2 Kb2[] Qc3+ 3 Kca[] it is not obvious how to proceed.

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Eventually I realised a slow move was needed, bringing up reinforcements: 3…Rb8! and it is all over, since 4…Rb1+! is threatened, deflecting White’s King to b1, when Qb2 is mate.

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Nice.

 

It’s Your Move: daily chess puzzle #260

White to play: evaluate 1 Ne6+ Qe6 2 Qe6 Bb2+ 3 Kb1 Ba3+=

(i.e. critique the line)

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Larsen v Kavalek, Lugano 1970

Solution

If puzzle 258, a couple of days ago, was part of my teenage chess education, today’s puzzle is part of my 50s chess education, since I immediately recognised the position, and the player’s, from Kavalek’s Huffington Post article which was published on ChessBase . I had read the article, for its great analysis of the wonderful Carlsen-Li game from Qatar (and for its ill-researched claim about an early Ka1-Ka8 pattern in that game- see my earlier blog posting.

So, as so often happens in tactical sequences, the automatic recapture 2 Qe6 is ? and the zwischenschach 2 Bg7+ changes everything: 1-0

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How the rich avoid tax ? (note the question mark)

I have been practising tax for nearly 30 years now, and I and my family have done well out of my profession. But I could have done even better….
 
I suspect that at least once a month for the last 20 years or so, after I had obtained some seniority in the area, I have been:
-asked about an article in the weekend press explaining some supposedly clever tax idea;
-asked about a scheme which a client had heard of from a friend in the golf club;
-seen something on TV about tax planning;
-been sent an anonymised letter/report/Counsel opinion extract on a scheme.
I should have made it my practice to say “I will explain my views on this, but first I will need to charge you £100 plus VAT to do so”.  And then, once the client is contractually committee to paying for my explanation, choose from whichever of the following is appropriate:
A-it’s rubbish;
B-it’s fraud;
C-it’s evasion;
D-it’s the worst type of avoidance
I would probably have to also say “based on the information in the article/outlined; without knowing the full facts; there might be something in the detail” but that would normally be padding. I could have then retired to Andorra, Belize, Cayman, Mauritius, Seychelles, Vanuata with my £100s. Fortunately, I am perfectly happy in Bramhall.
Why am I writing this blog now? Well I could have earned many £100s this week on the back of an excellent Channel 4 documentary “How the Rich Avoid Tax” this week, after which I had several calls from curious clients.
Rich Avoid Tax
And again, the same from two other recent TV programmes, one on the Cayman Islands, one on a small town looking to see if it could offshore.
Town Tax
The programmes were, of course, created for the general public not tax geeks, but in their own way, were well prepared and informative. A bit of conflation here and there of avoidance and evasion, I bit of exaggeration and theatre, but generally good.
Personally, I wish there were no such providers of such schemes. I won’t write which particular letters of ABCD the Channel 4 hidden camera ideas fell into, but both ideas were to my mind one of them. I follow various tax commentators on Twitter (I am a very interesting person) and close to C was one view expressed.
Jolyon Maugham QC commented on the ideas on the Channel 4 programme, and I think he was spot on when saying the salesmen were presenting to an unsophisticated client (or an actor pretending to be an unsophisticated client).  It is hurtful to good tax professionals that clients can be mis-sold in such ways. Clients shouldn’t need to be sophisticated, in the same way that when I visit a doctor, I have the right to expect that he or she will explain things in sufficient detail relevant to my need and capacity to understand.
To be an ABCD, there are typically one or more of:
-lack of ‘wholly and exclusively‘; for a payment to be tax deductible, there normally needs to be arms’ length similarity;
lack of openness with HMRC;
substance: yes, Belize (shown on the Channel 4 programme) may well be a good place to run a company from, but please if so go there (taking your snorkel too if you wish);
commercial rationale and business logic; it sounded like whatever variation of  Remuneration Trust idea was been peddled had both exclusion of the client from benefitting and at the same time inclusion as the principal real beneficiary;
-before you even get into the legislative hurdles like DOTAS, GAAR and the like.
One final thought: maybe I should charge £300; £100 to give a view, £100 to say which letter, £100 to explain why. Then I’d soon be able to fly first class to my sunbed.

It’s Your Move: daily chess puzzle #259

Black to play and win

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F Portisch v Bilek, Zalaegerszeg 1969

Solution

Quite hard to see the way through the tangle of central pieces, but when one sees the jump biff Rf4-f2, noting that from f2 the R also eyes b2, the forcing 1…Nf3! 2 gf Ree4! becomes not too hard to see.

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Then a quick check is needed to see that after 3 fe Qf6! Black is winning, for instance 4 Qd3 Rf2 0-1.

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It’s Your Move: daily chess puzzle #258

Black to play and win

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Larsen-Spassky, USSR-World, Belgrade 1970

Solution

Part of my chess education. I was eight when the game was played, and hadn’t learned to play chess. But by my mid-teens, partly because my local library only had very few chess books (two of the three volumes of Paul Keres, and one being Bent Larsen’s best games) I loved Larsen (I was a child of Bobby Fischer) and therefore new my heroes spectacular defeat (against Spassky, whom I also liked for his sportsmanship in Reykyjavik).

So, 1…Rh1!!

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2 Rh1 g2 3 Rf1 Qh4+ is soon curtains.

It’s Your Move: daily chess puzzle #257

Black to play; evaluate 1…Nc6

(a puzzle to spend some time on, but not too much; an analytical effort.)

What move was better than 1…Nc6? (a difficult question)

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Larsen- Stein, Belgrade 1970

Solution

A disappointing puzzle, since there is nothing clear. 1…Nc6 2 Nc6 Re4 3 fe bc and the position is unclear.

I could add far more lines, but don’t think there is much point. The game is given in Megabase 2012 and there are reams of analysis around this position, some +-. some -+. some unclear- too much to replicate. The position is just “and the game goes on”.

In the initial position, 1…Nf7! is a better choice for Black, and Black is probably winning since 2 Re8+ Qe8 3 Re1? loses to 3…Bd4+; so 3 Be3 when 3…c5 pins and wins.

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It’s Your Move: daily chess puzzle – special edition

Black to play and win

Hinton1

Hinton, Tim v Beardsworth, Allan, Stockport Rapidplay 2016

Solution

Today is my youngest child’s 18th birthday, so, to celebrate, a break from the series from Teschner’s and Miles’ book, to a recent game of my own. My opponent, for this 30min per player rapid game, on arriving at the board told me he was a reader of this blog and also quipped, asking whether our game might feature. In the end, we both agreed that the finale had to be in, and he sportingly said he had no problems at all losing to a combinational finish like occurred.

The finish was when each of us was down to our last two or three minutes. I am pleased to say that I saw the winning motif a few moves before and was just building up to play the diversionary tactic which followed.

1…Rf3+!! 2 Kf3 Qg2+ 3 Ke3[]

Hinton2

1…Bc5+!! deflecting the Queen 0-1, for if 2 Qc5 Qe2 mate.

Hinton3

Of course, 2 Ke1 was a tougher defence. I was planning 2…Qg3+ 3 Kd1 Qg2 when Black is easily winning if 4 Re1 Rd3+ ( 5 Kc1 Qd2+ picks up the LPDO Re1); the engine says that 4 Qg8+ is relatively best, but at -5 Black should easily win, especially since the lines aren’t hard: push the h pawn, bring up the King, capture on f5, and White has no counterplay. The engine tells me though that 2…Nd3+ is mate in 14- maybe I would have found it, because the point is that 3 Kd1 loses to 3…Nb2+ with a royal family fork, and Ke2 or Kd2 is met by 3…Qg2+, so White is forced to lose the Q by 3 Qd3 Rd3.

A pretty combination and fitting for today.

 

It’s Your Move: daily chess puzzle #253

Black to play and win

2531

Almgren v Burger, California 1969

Solution

Quite difficult, since the pieces are spread out and placed unusually. In Teschner’s book, we are told the strange fact that Black mistakenly touched his Rg8: so, the move has to be a rook move. I think this is to show that there is something better than 1…f1(Q) and so, confined to rook moves, it is not to hard to try 1…Rg3 – if only for the prophylactic reason that it prevents 2 Be3.

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If White checks (2 Rc7+) it isn’t too hard to see that Black can shuffle away- Ke8=Ke7-Kf6.

Black has a nice threat. If say some pass move like 2 a4 then 2…Bg2+!! 3 Ng2[] Rh3 mate.

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I have created a game file with some more lines here.