Sir Jeremy Hanley remembered in obituary letter

A letter to the editor recalls the late Sir Jeremy Hanley's kindness and humor during an accountancy course in Jersey in the early 1970s.

• The writer met the future Conservative MP and minister while both were on a two-month course in Jersey.
• Hanley showed kindness and support to students who encountered difficulties in the tax-free environment.
• The writer recalled Hanley's lectures as being delivered with "hilarious and perfectly timed jokes."