The Case of Killian Hill vs The State ii

Setting: offices of Giles & Jerico Actuarial Practice

Killian Hill, high net worth individual – client of Giles & Jerico
Giles Goldstein, personal wealth manager

Well, Mr Hill… I’m sure you’ll be happy to know that the balance of invisible activity has been positive. Your portfolio stands to gain substantially from your investments abroad. I deduce from the figures I have here that about a third of the total revenue has come from repatriated profits and dividends of holdings overseas.

That’s all well and good Giles, but I’m not really interested in balance of payments right now. You said you’ll find a way to make sure I’m not losing much of my wealth to these punitive… these ill-imposed… these terrible taxes targeted at my class… that was your task, wasn’t it? Have you identified the loopholes as promised?

Yes, in fact I was going to come to that… I figured if I take a more gestalt approach it’d make things more comprehensible…

Look Giles, I’m a busy man… I’m sure you appreciate I don’t have all day to role play, and watch you gesticulate… just give it to me straight! Tell me what the plan is!

To put it simply Mr Hill, I believe the reasonable solution is to move your management operations and make them local to the territories that are generating much of your wealth. Far from the reach of HMRC…

That’s great Giles, I gotta tell you pal, I’m relieved! After that horrible hotel experience on the last business trip… this is just what I need. Good going. See, I knew you’d work it out…

… However, it’s not without considerable risk. Costly too, but cheaper in the long run should things go smoothly. Most of these territories have enormous geopolitical risks despite being heavily deregulated in comparison… and having less complexities in terms of monetary and fiscal policy systems.

But it’s workable, right?

Certainly, but I would recommend getting your legal team to do the necessary due diligence before we commit to proceeding in any direction for that matter…

Right, I see…

You don’t mind me asking, do you Killian? You mentioned something about an experience at a hotel… you don’t have to disclose if it’s upsetting…

Oh, it’s nothing just uh… how I can put this… you know, I always thought geishas were meant to be gracious and all that, but can you believe it Giles, they completely took advantage of me out there you know! All resolved now, I suppose it wasn’t so much the money I lost but the whole ordeal completely ruined a fantasy I’d held dearly since my youth… but anyway, yeah… some experience I tell ya!

Some adventure, huh?

It’s not an adventure when you lose, is it now? I’ll speak to my lawyers and have them set up a meeting with you and see if there’s any merit to your so-called gestalt approach. They’ll have time to listen to all that… okay?

Yes, I guess…

Great. Gotta go! Oh, greet the family for me will ya? And don’t forget… I need a gestalt result. Gestalt…gestalt… good grief Giles! Goodbye!

© Heath Muchena, 2016

Memory Stain iii

memories are but feelings immortalised
and every fragment of you that features in a daydream or bedtime fantasy
creates the polarity between my emotions and reason

like the spark of that season
when you and I were intimate
the times that had me believing
for love – life was worth living

yet when the mood subsides
I feel compromised
knowing you’re sleeping
in some other’s bed, on some other’s chest

I had always been told that if you love… you let go
but I didn’t suspect you’d find some place else to nest
and so soon

but if memories are feelings immortalised
then I have no regrets
even if one minute they are fresh
and the next – stained

© Heath Muchena, 2016


The impetus for, as well as the result of, the creative act is expression – which is the essence of all that is, that can, and that cannot be.

© Heath Muchena, 2016

Living On The Surge iii

Human, not natural law, is what grants privilege and that may sound like an old dictum but still, I feel it is worthy of mention because we are indeed living on the surge… and those supposedly blessed but unwilling to engage others at the margins, will not be able to save their children however prepared….

© Heath Muchena, 2016


Circumstantial poverty has always been the biggest blockade to the reasonable attainment of dignity, but indigence of mind is what truly deprives mankind from realising its common humanity.

© Heath Muchena, 2016

What About Art?

I find scientific truths impersonal, thus not limited by the linguistic mediums in which they find expression; even though the grasping of these truths can only attained through a linguistic process.

Still, one can’t help but agree, to a degree, with Croce’s proposition that with regards to a true work of art – there’s no tangible reality. But of course a curious character will find that particular ‘Philosophy of the Spirit’ a concept relatively easy to conceive and perceive, if one takes the position that communication through the medium of art consists completely of the utility of mental faculty.

But whether your leanings are creative or scientific, the grounds are always common, unless someone’s love for dominion destroys the relation through vanity.

© Heath Muchena, 2016

Petals & Blades iv

There was no shielding his personality from the uncompromising scrutiny. He felt exposed – as though his head was impaled on a pike and displayed in public. He had less, in fact, no more support left… like petals with no calyx.

But that wasn’t all. He had also lost everything he’d invested in securities and bonds, and felt he had no one to blame, not the Black-Scholes equation, not even Robert Dall. Felt it would never be the same again and had no faith or foresight left in him to imagine or wonder if he’d ever see an end to the deep and dark disdain. Felt it was now just all pain and no gain. Life had become one hell of a losing game. He felt ashamed.

And his existence seemed to mirror his feelings on life’s stage.

© Heath Muchena, 2016