Famed for his tickling stick and off-the-wall sense of humour, Dodd came a cropper of HM Revenue & Customs during the 1980s when he was charged with tax evasion.
It was perhaps the motivator Dodd, at the age of 90, needed to officially tie the knot with Anne Jones after four decades together.
Under HMRC rules, estates will normally incur no inheritance tax if it is left to a spouse or civil partner between two members of the same sex, a charity or a community amateur sports club.
The standard IHT rate is 40% but it is only charged on the part of an estate that’s above the IHT threshold of £325,000.
According to UK newspaper The Times, HMRC has missed out on around £3m.
It is understood, however, that Dodd’s death came sooner than expected, as an announcement on the marriage was expected to go out this week. He died on Sunday, just two days after he and Jones wed.
Tax evasion trial
Dodd was acquitted of tax evasion following a three-week trial in 1989, despite evidence that he made “cash and carry” flights to the Isle of Man and Jersey to deposit cash in 20 accounts.
He did not disclose these accounts to HMRC, claiming that he did not believe they were liable for UK tax.
It was also revealed that Dodd kept £335,000 in cash hidden in a suitcase in his attic, opting to be paid for his gigs in cash. Dodd claimed that he accepted cash so that he could pay his support acts.
Adjusted for inflation, that would be nearly £800,000 ($1.1m, €901,036) today.
‘Not dishonest’
In an interview with Sky News after the trial, Dodd said: “When your life is at stake – that’s what was at stake – I don’t think if anything had gone terribly wrong I could ever have appeared in public again.
“I had to try to prove my honesty. I had to say, all right, so I’m only a human being, but I’m not dishonest. I never tried to be dishonest.”
He added: “I think in the last five years, I haven’t had a happy day, and the last 18 months have been sheer torture.”
Joke fodder
As with most comedians, private tribulations often create good comedy material. Dodd was not averse to using his tax troubles to garner laughs.
Describing himself as a “failed accountant”, Dodd claimed the whole affair had given him political aspirations. “I thought it would be a good idea to go into politics. Maybe I am a little old, but you know, I’d love to be chancellor of the Exchequer.
“That way I’ll be reunited with my money.”
