The origins lay with the British tax system. The firm Lesney (founded in 1947 by Leslie Smith and Rodney Smith) was initially a supplier of die cast components, but because company inventories at the start of the year are taken as the basis for calculating tax debt in the UK, suppliers like Lesney had virtually no orders towards the end of each year. So, making toys for Christmas seemed to be a perfect way round the problem. The first, almost indestructible models which were much bigger than the later Matchbox cars were a tremendous success ...