Editorial: A quick buck isn't the be-all and end-all

Perverse as it may seem, the Chancellor, Alastair Darling, may have done adland a service by withdrawing taper relief, which allows founders of small companies to pay as little as 10 per cent tax on their profits when they sell their shops.

Setting up and selling out for a lot of money in the shortest possible time has become all too prevalent. Indeed, there are accountants who will advise start-up principals on their exit strategy before they've even got their first client. The best agencies were never established merely as vehicles to enrich those who set them up. Making money should never be an end in itself.