The tax advisor had just read the story of Cinderella to his five-year-old daughter for the first time. The little girl was fascinated by the story, especially the part where the pumpkin turns into a golden coach.
Suddenly she piped up, “Daddy, when the pumpkin turned into a golden coach, would that be classed as income or a long-term capital gain?”
This joke is included in the Black Book of Jokes. You can order it from here.