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Businesses may deduct interest on loans taken out for business purposes, including mortgages on business property, term loans, and lines of credit.The IRS says you may deduct interest on business loans if:You are legally liable for that debt. If you are audited, you will need to provide the paperwork to show the terms of the debt and the signatures. For example, a UCC-1 statement is often required on loans.Both you and the lender intend that the debt be repaid. You need to show that you are making payments and that the lender is depositing those payments. A person-to-person loan with no activity might be suspect.You and the lender have a true debtor-creditor relationship. That is, there is an arms-length transaction; it's not just you and your brother who loaned you money and doesn't want to be repaid.Deducting Types of Business Interest ExpensesIf your business borrows to purchase something, you will be charged interest on the balance.Prepaid Interest.For mortgages on business property, you may end up prepaying interest from the settlement date to the closing date, as part of your closing costs.The IRS says that when you prepay interest, you must allocate the interest over the tax years to which the interest applies. You may deduct in each year only the interest that applies to that year.Interest expenses as part of cost of goods sold.Interest on purchases made on credit for inventory purchases should be included in your cost of goods sold calculations.Investment interest expenses.Generally, your deduction for investment interest expense is limited to your net investment income. That is, the interest expense cannot be greater than the income generated from the investment. But, you may be able to carry over excess interest expenses to a future year's taxes.You Cannot Deduct Capitalized InterestYou may not deduct interest that must be capitalized, that is, interest that is added to the principal balance of a loan or mortgage. This interest expenses must be depreciated along with the other costs of the business asset.Business vs. Personal Interest ExpensesInterest expenses for personal loans are not deductible, except for mortgage loan interest. But if you have a loan for mixed business and personal expenses, you may deduct the portion that is for business purposes.One specific instance of combined business and personal interest expenses deals with expenses for a home business. The business portion of home mortgage interest, as well as property taxes, is deductible as a business expense.Where to Show these ExpensesFor sole proprietors and single-member LLCs, show these expenses in the "Expenses" section of Schedule C on Line 16. Note that interest expenses are divided between mortgage interest and all other interest expenses.For partnerships and multiple-member LLCs, show these expenses in the "Other Deductions" section of Form 1065.For corporations, show these expenses in the "Other Deductions" section of Form 1120.

Small Business Tax Deductions to Lower Your Bill This YearNot long after launching The Loop Loft, Shopify seller Ryan Gruss saw his profit margin increase. But there was a catch.“We’d have a pretty profitable year but then get nailed with income tax,” he says. “Looking back, we should have reinvested that money into the company.”Even though those tax hits hurt, they inspired Gruss to put some of the profits toward actual expenses he could write off—in this case, marketing—and help turn The Loop Loft into the steadily growing company it is today.Every eCommerce entrepreneur can benefit from Gruss’s experience.Read on to learn about the write-offs you may be missing and some ideas on how to use them as a means to reinvest in your eCommerce business.What can small business owners write off?If you run an online store, putting some of your profits toward tax-deductible business expenses can help your business grow and give you a break come tax season.Even day-to-day expenses—car trips to the post office or the electricity bill for your home office—could be saving you money, so long as they’re reported in your small business accounting records. Let’s look at a few key write-offs you can deduct from your qualified business income this tax year:ShippingUnless you’re running a dropshipping business, it’s your job to deliver the goods. Luckily, the IRS considers the cost of doing so “ordinary and necessary.”Postage, shipping meter subscriptions, delivery charges—they’re all deductible come tax time. Still, you’re better off paying less for shipping in the first place.1. PackagingThe cost of all eCommerce packaging and of getting your product delivered on time and in one piece can be deducted on your tax return. This includes envelopes, boxes, paper, packing material, tape, labels, markers, and printer ink.Workspace2. Home officeIf you run your store from home, you qualify for an eCommerce deduction. The size of this deduction will depend on how much of your home is devoted to doing business.These are the requirements you need to meet:Your work area is used only for business activities. (If you occasionally do paperwork at the kitchen table, your kitchen does not qualify as a home office.)Your work area must be the principal place of business for your eCommerce company. You should be ready to prove this with a consistent, printed schedule.The majority of the time you spend in your homework area must be devoted to doing business.Also, you should have no alternative workspace. That means no external office or coworking space from which you run your business.You have two options for calculating the home office deduction: the simplified method and the regular method. Unsurprisingly, one is easier than the other.Using the simplified method, you deduct $5 per square foot of your home used as business property, up to a maximum of 300 square feet.To use the regular method, you calculate the percentage of your home’s square footage that you use for business, then apply that percentage to your home expenses—rent or mortgage interest, property taxes, electricity, heat, water, and anything else that makes it possible to occupy your home.For example, if you use 10% of your home’s square footage for business, you can deduct 10% of your mortgage interest on your tax return.To use the regular method, report expenses on Form 8829. To use the simplified method, fill out the appropriate worksheet on Schedule C of Form 1040.One of these methods may give you a better deduction than the other. It really depends on the nature of your business and your home office.Heads upThe IRS has a reputation for carefully scrutinizing home office expenses. Make sure you have the info you need to back up your claim. Take pictures of your work area and maintain a copy of your schedule for working there. Each financial year, keep them filed with your tax records and receipts.3. UtilitiesIf your home qualifies as a workplace, household utilities—heat, water, and electricity—can be deducted from your tax return.You get this number as part of the regular method of calculating home office expenses. So, if 10% of your home’s square footage is used for doing business, you can deduct 10% of your heat, water, and electricity payments.4. Improvements and repairsA necessary repair to your home office—for instance, fixing a broken window—can be reported as an expense on your tax return.An improvement to your home office can also be reported, but it must be depreciated over a period of up to 27.5 years. Work done on your home office is classified as an improvement if it involves “betterment, adaptation, or restoration”—for instance, installing a larger window.Before paying for an improvement or repair, talk to your CPA to make sure you’re classifying it correctly.5. Coworking spaceIf you rent coworking space where you contribute to the cost of utilities and office supplies, there’s a good chance those costs may be tax-deductible. Check with your CPA.Banking, retirement plans, and insurance6. Business interest and bank feesIf you have a business credit card or a small business loan, anything you pay in interest during the course of the financial year is tax-deductible. The same applies to fees charged by your bank for maintaining or using your business checking account.7. Business insuranceIf you’re operating an eCommerce business—whether you’re an S corporation, self-employed, or an LLC—business insurance is tax-deductible.Some types of business insurance you can get a tax break on are:Data breach insuranceCommercial property insuranceProfessional liability insuranceGeneral liability insuranceWorkers’ compensation insuranceIf you hold any of these insurance policies to help protect your business, you may be able to write the premiums off. If the insurance policies are common and necessary, you can write off the full amount.8. Health insuranceIf you’re self-employed, you may be eligible for a health insurance premium deduction.In 2010, the Small Business Jobs Act created a new deduction. This applies to health insurance premiums paid by self-employed individuals. If you’re self-employed, you can deduct 100% of health insurance costs as an adjustment to your taxable income for these people:YourselfYour spouseYour dependentsYour children under age 27 at the end of the tax yearYou can claim the health insurance deduction as an above-the-line deduction on Form 1040, Line 29. Talk to your tax professional for more information.Note, you can’t claim a tax credit for any month that you had a health insurance plan through you or your spouse’s employer.9. Retirement plansIf you’re self-employed, you can deduct contributions to your retirement plans as an adjustment to taxable income. Plans include:Simplified Employee Pension (SEP) IRA. Retirement savings plan established by employers—including self-employed people—to provide retirement benefits.Savings Incentive Match Plan for Employees (SIMPLE.) Retirement savings plan for small businesses with less than 100 employees. SIMPLE IRAs work like traditional IRAs and are easier to set up than a 401(k) but the employee retirement plan contributions limits are lower, compared with 401(k)s.Qualified plan: defined-contribution or defined-benefit. A defined benefit plan, also known as a pension, is a retirement account where the employer contributes all the money and promises you a set payout when you retire. A defined-contribution plan, similar to a 401(k), requires you to put in your own money.Professional services10. Bookkeeper, accountant, and tax consultant feesInteresting fact: You can actually deduct the cost of meeting with a tax consultant who advises you on which expenses you can deduct.It’s known as a “professional services” deduction, and this deductible expense actually applies to a range of professionals who help with all things small business finance. When you hire a business lawyer, CPA, bookkeeper, online bookkeeping service, or tax consultant, their fees qualify as deductible business expenses.11. Legal feesIf you hire or retain an attorney to prepare contracts, file trademarks, and copyrights, negotiate leases, defend your business in court, or perform other services for your business, you can write off their fees.12. Bad debtsSometimes customers or clients simply won’t pay for the product or service you already provided. It doesn’t matter how many statement reminders you send, you may never get that money. These are known as bad debts.Bad debts, or uncollectible accounts, are money owed to you by a customer or client that you are unable to collect. You can write off bad debts at the end of the first year if it turns out the debt is uncollectible.Bad debts can include:Loans to suppliers and clientsBusiness loan guaranteesCredit sales to customersFor more information on the bad debt reduction and tax law, refer to this IRS publication.Workers13. Independent contractorsIf you hire independent contractors or freelancers for any purpose related to your business—for instance, taking photos of products for your online store—the cost of their services is a tax deduction.Always be sure to collect 1099 forms from independent contractors before they start working for you, and file them properly (you’ll need to submit one copy to the contractor and another to the IRS before the deadline).Heads upThe IRS is often on the lookout for employers who try to avoid paying employment taxes by classifying employees as contractors.14. EmployeesIf deemed “reasonable” and “necessary,” your eCommerce business can take a tax cut on providing employee benefits, compensation, and perks, including:Employee payVacation pay and sick timeHSA employer contributionsEmployee assistance programsLife insurance coveragesEducationMeals and lodgingHow you claim these business expenses depends on your business structure.Sole proprietorships and single-member LLCs use the Expenses section of Schedule C.Partnerships and multi-member LLCs use the“Deductions section of Form 1065.Corporations use the Deductions section of Form 1120 or Form the 1120S (for S corporations).Marketing15. AdvertisingHelp your business grow and pay fewer taxes while you’re at it. Whether you advertise your business on Instagram or in your local newspaper, the cost of advertising is tax-deductible.This includes both the price of placing the ad and any fees you pay to have it written and designed. If you hire a designer, copywriter, or another marketing professional to produce ads for you, you deduct their wages as you would any 1099 worker.16. Marketing tools and servicesIf you use tools like Klaviyo or AdEspresso to manage your email and Facebook campaigns, they count as “ordinary and necessary” marketing expenses. The cost of your subscriptions can be deducted.Website fees17. ShopifyShopify gives you all the tools you need to run an online store. As such, for any eCommerce business, Shopify fees definitely qualify as an “ordinary and necessary” business expense.18. Domain and web hostingYou can’t run an eCommerce business without an online presence. Domain and web hosting are tax-deductible. If you purchase web design templates or stock images to use on your site, you can also deduct their cost. The same applies if you pay to upgrade your store’s theme in Shopify.19. ServicesBeyond operating an online store, the services you use to engage with current or potential customers can be deducted.So, if you publish a newsletter, you can deduct the cost of your email marketing solution. If you schedule social media posts, you can deduct the cost of Hootsuite. Or, if you’re optimizing your site for search engines, you can deduct the cost of SEO tools, such as SEMRush.Education20. ClassesIf you take classes to upgrade your skills in a way that is relevant to your business, you can deduct their cost.The class qualifies for a deduction if you take it in order to obtain certification—such as becoming a Certified E-commerce Consultant.But even less specific forms of education—for instance, a photography class that helps you take better pictures of the products you sell—can be deducted. So long as the class directly improves your day-to-day business operations, it’s tax-deductible.Also, the cost of transportation to any business-related classes qualifies as a travel expense. Read Bench's guide on How to Deduct Education, Classes, and Workshops to learn more about reporting this expense.21. MagazinesSubscriptions to trade magazines related to your industry are tax-deductible too. Make sure they’re specifically connected to your industry, though. General interest business magazines do not qualify.Travel22. Business travel and vehicle expensesAs an eCommerce entrepreneur, you’re probably mobile.If you use your vehicle to transport packages (to the post office, for instance), meet with clients, or carry out any other business operations, you have a range of business expenses you can choose to claim.When your vehicle is used exclusively for business purposes, you can deduct the full expense of its operation. But if you use it for both business and personal purposes, you’ll need to calculate the percentage of the cost of operation that applies to business.You have two options for claiming a business mileage deduction:The standard mileage rate deduction, as of 2017, is $0.535 per mile. Track this throughout the year with an app like MileIQ, and check the relevant IRS page every financial year in case the rate has changed.The entire cost of what you paid in vehicle costs over the course of the year—including fuel, maintenance, and repairs.Other travel expenses you incur in the course of doing business—parking fees, cab fares, or conference tickets, for example—can be claimed.What about other business expenses?Depending on the nature of your business, there may be other expenses you can claim on your tax return.The IRS deems a business expense to be tax deductible if it is “ordinary and necessary.” Meaning, it is an expense you would incur ordinarily in the course of conducting business, and it is necessary for your business to operate.When in doubt, remember this guideline, and hang onto the receipts attached to any business-related expenditure. That way you can (and should) double-check with your CPA to confirm what is, and what isn’t, tax-deductible before you file your return.You may be tempted to get creative with tax deductions. Instead, focus on strategic tax planning for better cash flow management. The world of business expenses is full of grey areas, and it can be easy to overstep the boundaries set by the IRS. As always, talk to your CPA or tax adviser before claiming any expenses on your return.

Count Alan Rufus (1040–1093), born the second son of Duke Eudon (good gift) the First of Brittany (999–1079) and his wife Orguen (pure gold) daughter of Alan Canhiart, Count of Kernev (Cornouaille). Alan’s wet-nurse was named Orwen (fine gold).Eudon:Eudon’s father was Duke Geoffrey I of Brittany and his mother Hawise (Avis) was the second daughter of Duke Richard I of Normandy, whose eldest daughter Emma married firstly King Ethelred II of England and secondly King Canute of England, Denmark and Norway. King Edward the Confessor (1003–1066) was Emma’s first son with Ethelred.Eudon’s paternal aunt Judith married his maternal uncle Duke Richard II of Normandy; their son Duke Robert “the Magnificent” was William the Conqueror’s father.Hawise and her brother Richard II raised Eudon and his siblings after Geoffrey’s premature death in 1008. This kindness was reciprocated by Eudon’s eldest brother Duke Alan III when Robert appointed him a guardian of his young son William.Edward also was raised by the Duke of Normandy when Canute took the crown in 1016. So Edward and Eudon were raised in the same household, with Eudon succeeding his brother as Duke of Brittany on 1 October 1039/1040 and Edward becoming the King of England on 8 June 1042.Alan Rufus’s career was mostly in Normandy, Maine and England.He was granted the forestry and farming property of Richemont in County Aumale, on the eastern border of Normandy. He also was given two churches in Rouen, St Sauveur and St Pelletier, which he donated to the Abbey of St Ouen in 1066/1067 according to K.S.B. Keats-Rohan. (A French source gives the date 1060.) Rouen market square, near the site of St Sauveur:In England Alan had Wyken Farm in Suffolk (the property is still in business). This is the current Wyken Manor:At Wyken he served King Edward as a Royal Thegn (“Comes” in Latin, ie Companion or “Count”), alongside his relative Robert fitz Wymarc and Eudon’s friend Ralph the Staller who was Lord of Gael and Montfort in Brittany.Harold Godwinson’s adventures saw him shipwrecked on the coast of the Somme and handed over by Count Guy (Wido) of Ponthieu to William of Normandy. Harold saw action during the Norman intervention in the war between Eudon and his nephew Duke Conan II in 1064/1065. There he could have witnessed Alan Rufus and his gungho brother Brian in action.When Edward died on 5 January 1066, Harold was swiftly elected King. It seems Harold dispossessed the Bretons in England, pushing them to side with William of Normandy. Ralph, Alan and Brian joined the 5000 strong contingent supplied by Eudon to William’s papally blessed army of invasion.In the early stages of Battle of Hastings, when the English had the initiative, William’s horse was killled and he was thrown face first into the mud. Earl Gyrth led a large body of soldiers to kill William where he lay.Alan, commanding the Norman Rearguard, hastened to confront Gyrth, who axed Alan's black stallion only to die when Lord William de Braose drove the point of his sword into the Earl’s back.In the confusion of the English assault, hearing that their Duke had fallen, most of the Normans thought he had been killed, so they turned to flee. Without Alan and the Rearguard to hold them back, it nearly turned into a rout, but William, who had been given a fresh horse, turned, lifted his helmet to show his face and called that he still lived, and the troops rallied.Meanwhile, Alan had captured one of Gyrth’s royal thegns, Almaer of Bourn, whom Alan knew from his own time in the English court.Alan then called to his brother Brian on the left “battle” (wing) to commence a renewed assault on the shield wall followed by a feigned retreat. When the English chased them, Brian’s knights scattered, then Alan led the Norman cavalry to cut off the pursuers as Brian regrouped. The now-surrounded English bands fought bravely but succumbed.With Gyrth gone, many thegns and ceorls killed or captured, and the western shield wall depleted, the English were unable to regain the initiative and Harold settled for a static defence.Brian however gradually wore down the defences on the west and gained the hill. As the Bretons, Poitevins (led by Aimery of Thouars, a staunch friend of Eudon’s), Angevins and men of Maine pushed toward him, Harold moved his command post eastward. When the end came, therefore it was the knights of Boulogne, Flanders and Ponthieu who reached Harold first. Against protocol, they mercilessly cut him down and chopped him to pieces, a sacrilege for which they were required to make penance.After nightfall, the English survivors fought a desperate, literally last-ditch, defence at the Malfosse, where Norman knights, chasing them in the dark, fell into pits filled with spears.Much manoeuvring later, the English lords and bishops submitted to William and he was crowned by Archbishop Ealdred of York in Edward’s recently completed abbey at Westminster, but not without mishaps.The slain English left lands available to be distributed among William’s supporters. Alan was granted a share of Gyrth’s manors as well as many of the properties of Countess Eadgifu the Fair, the seventh richest landholder in Anglo-Saxon England. Her story and why Alan was chosen to inherit her lands remain mysteries much speculated about.At first, William was satisfied to keep the living English lords in place, but rebellion after rebellion thinned their ranks and set the king on a different path: wholesale replacement of native barons and bishops by Normans.The most avaricious of Normans by reputation was Odo, Bishop of Bayeux and Earl of Kent, to whom William entrusted the rule of England during his frequent long absences.Odo and his brother Robert, Count of Mortain, were the sons of Herleva, William’s mother, and Viscount Herluin of Conteville. Herluin was related to the Counts of Ponthieu, who descended from British soldier settlers placed there by Magnus Maximus in 383 while Conan Meriadoc founded Brittany. Conteville was a cult site for the British saint Samson of Dol.Odo and Robert had witnessed a charter in Rennes issued by Eudon when Alan was a child, but the closeness of these two families would become strained by differences in policies of governance.Alan went against the grain: he retained the English wherever possible and rewarded many of them, including Almaer. This made enemies in the royal court, particularly the clique around Odo.Earl Edwin of Mercia and his brother Earl Morcar of Northumbria (grandsons of Lady Godiva) rebelled in 1068, and their land were parcelled out, including a chunk in North Yorkshire that was given to Alan Rufus, here depicted at the transfer of title:Rebellions continued and in 1069–70, Odo was an enthusiastic proponent of the Harrying of the North, which saw much of Alan’s new lands devastated and many of his tenants killed, though Alan’s half-brother Ribald may have protected the English to his best ability. Odo had William’s authority, so Alan, who was busy guarding the king, gritted his teeth and bore it.In North Yorkshire, Alan Rufus built one of the first stone castles in England, and named it Richmond after his property in rural Upper Normandy. It had a novel design, based on Caen castle in Lower Normandy but with improvements for the benefit of archers. Further architectural features were adapted from contemporary abbeys.Within Richmondshire, where Alan had the authority to order the land as he pleased, Normans were excluded, even royal sheriffs had no remit, and the Danegeld was abolished. Instead, Alan paid the military levy out of his own pocket, and established courts and policing by the local people.In Lincolnshire, Alan built from scratch the seaport and market of Boston, which would eventually rival London for revenue and become a Hanseatic port.An article about Boston harbour today: Port of Boston - Victoria Group. Though comparatively much less important than in its heyday, it still serves a sizeable portion of England.A trade agreement made with William the Conqueror ensured that Alan’s tenants and employees of the extensive Honour of Brittany (Richmond) were exempt from tolls, customs charges and other transit fees throughout England for well over five centuries, into the reign of Charles I.In 1080, Odo ravaged the North again, on his own initiative. He was becoming so self-confident that in 1082 when William and Alan had almost completed quelling a rebellion in Maine instigated by the Count of Anjou, Odo took upon himself to draw troops out of many English garrisons, with the intention of sailing to Rome and, it was said, claim the Papacy.The moment word of this reached William’s ears he took most of his army to intercept Odo, leaving Alan and the royal household knights, only 200 strong, behind to prosecute the war on their own. Abandoned at Camp Beugy (“the English camp”) 800 metres from the formidable castle of Sainte Suzanne,defended by Viscount Hubert de Beaumont-au-Maine and 300 men, they bravely held out for three years (sic!), as all the boldest knights of France challenged them, ambushed them, captured, ransomed and killed them.After Alan’s second-in-command Anvrai the Breton, was slain, his third-in-command, the trusty William of Warenne, was wounded in a valiant assault on the castle, and Richer l’Aigle who was one of the king’s favourite knights was killed, the king finally agreed to a peace settlement in which he regained Maine in return for giving Hubert some land in England.Odo was caught just as he was about to sail from the Isle of Wight, arrested, convicted of treason, and imprisoned in Normandy from 1082 to 1087.In 1085, Canute II, King of Denmark, built an armada to invade England. So William hired an unprecedented number of soldiers from France and Brittany to defend his kingdom. Billeting so many troops was burdensome to the English, and their hire was costly. (This financial strain on the royal coffers may have been a motive for the Domesday Survey.) The danger passed when Canute, having delayed the invasion, was assassinated while at prayer.Alan was very active in England during 1086; there are numerous signs that he may have been supervising the survey; all of the principals (including William of St Calais, Bishop of Durham, Samson of Bayeux and Ranulf Flambard) were closely associated with him.Alan convinced King William to come up to York to apologise in person for many times burning the town and countryside, killing the English townsfolk and peasants.When the King of France attacked Normandy, King William led an army in retaliation, though he was suffering an abdominal illness (perhaps appendicitis?). In September 1087, when he was torching the border town of Mantes, his horse stepped on a cinder, reared and William’s stomach hit the saddle pommel, fatally injuring him.Carried to Rouen, the Norman capital, William sent his second and more reliable son William “Rufus” to England to try his chances as the next king, while the rebellious eldest son Robert “Curthose” was granted Normandy.Alan would have accompanied William junior as his bodyguard. Once they had left, Count Robert wheedled the king, against his better judgement, into releasing Odo.After the Conqueror’s funeral, Odo went to England, hoping to regain his position of chief counsellor, only to find that Alan’s circle, including William de St Calais, had the new king’s ear. In January or February of 1088, William II took the royal court to York to witness the official foundation of Alan’s St Mary's Abbey York. Here is a standing fragment of its remains:It was presented as a sign that the Normans acknowledged their guilt before God and the English people. Odo, who had been the biggest offender, was secretly unrepentant and plotted to overthrow the King and Alan.The rebellion began in earnest just after Easter and involved the majority of Norman magnates. Royal estates were attacked, and the king was hard-pressed to respond. In the darkest hour, St Calais abandoned the royal army to attend to his own principate at Durham.The king authorised Alan to seize rebel property. Now Alan’s good relations with the English proved a boon. Wulfstan, the last Anglo-Saxon Bishop of Worcester, led a sally that captured many rebel soldiers. The English Fyrd, wisely kept on, were promised fairer laws and responded by defeating the Midlands army of Roger II de Montgomery, Earl of Shrewsbury, who was thus forced to come to terms.Thomas of Bayeux, trained as a Canon under Odo, but now Archbishop of York, led an army to victory in the North.The English ports were blockaded against interference from Normandy and Boulogne. Nonetheless, Duke Robert Curthose sent an advance fleet to England, but the English navy defeated it.Gradually the rebels were contained then captured. Odo fled Rochester for his brother Robert’s Pevensey castle, which was laid under siege. William of Warenne, newly appointed Earl of Surrey, was fatally wounded and taken for treatment to the priory he had founded at Lewes, where he died.When Pevensey fell, Odo promised to go to Rochester to order its garrison to surrender, but once there his escort was captured. Rochester castle was besieged and all roads blocked, but Roger de Montgomery secretly aided his sons who were inside. As they awaited reinforcement from Boulogne, the siege ended abruptly when a pestilence broke out within its walls.The remains of Rochester castle, as redesigned by Bishop Gundulf (*) soon after the siege:As Odo sullenly rode out of the castle, the English people bayed for his blood and William II was strongly inclined to hang all the rebels. However, Alan interceded, saying that the elderly should be excused because they were senile and would soon pass away in any case, while the youths were callow and led astray: mercy would teach them the benefits of loyalty, and they would serve the king in the years ahead when their talents would be needed.Most of the rebels were thus forgiven and allowed to keep their lands, but the incorrigibly treacherous Odo was exiled to Normandy. There he became Duke Robert’s chief counsellor.Roger de Montgomery’s estates were on the southern border of Normandy, so he returned for a time. Odo, furious at Roger’s duplicity, urged Robert to attack and finish him. Robert assembled an army and marched, but then had a change of mind. Odo was flummoxed.King William II was now secure, so he sent Alan at the head of an army to arrest St Calais. Alan and his fellow commanders used their deputed royal authority to sign a guarantee of safety (before, during and after the trial!) for the errant Bishop; then he agreed to be arrested. Durham Castle:In the November treason trial at Salisbury castle,St Calais tried to use his legal skills to fox his way out of a conviction, to no avail. Then he flourished the guarantee. Uproar!According to the report of proceedings made by St Calais’s supporters, Alan spoke “in a calm, clear voice”, saying that “if there be any fault here, it is mine alone” and “I have no sympathy for the man’s actions, but I do have sympathy for the man himself”.The king was furious and demanded that Alan and his colleagues renounce their signatures on the guarantee, to which Alan responded that in that case “I would believe myself obliged to cease all service to the king”.Stalemate.Weeks of private discussion ensued, during which St Calais was returned to house arrest in Wilton Abbey, where Alan continued to post a detail for his protection.In December, as Christmas approached, the king decided to exile St Calais to Normandy. Under guard, he took ship at Southampton. A manuscript drawing of St Calais:In 1089, Alan and his youngest brother and heir Stephen established a “high court of parliament” at York.Meanwhile, St Calais gravitated to the ducal court, where he vied for influence with Odo. The normally indecisive Duke Robert was now paralysed into inaction as chaos and the resultant lawlessness spread across Normandy. The people grew increasingly unhappy, and in (October?) 1090 a wealthy Breton merchant named Conan Pilates led a revolt in Rouen that momentarily deposed the Duke.In late January 1091, William II issued a charter at Dover witnessed by Alan.In early February, a large English war fleet sailed for Normandy. The army was received with rapturous applause as Upper Normandy swiftly fell into William II’s hands.Philip I of France was so alarmed at this occurrence so close to Paris that he called in Pope Urban II to negotiate. (Six years later, Urban would call for the First Crusade.)Duke Robert ceded many counties to the English crown, including Aumale and thus Alan secured his beloved property at Richemont.Off the battlefield, Alan was gentle, a quality that ladies appreciated in that often brutal age. Adelaide, sister of William I, was pleased to have her properties in both Normandy and England close to his.Orwen he gratefully gave Sibton Manor in Coastal Suffolk and his chamberlain Mainard as her husband. The modern Sibton Park:In a great paradox of history, Gunhildr of Wessex, daughter of Harold Godwinson, famously loved Alan, and he loved her, as she proclaimed in a letter to the new Archbishop of Canterbury, Anselm, circa 1093. So she was distraught when Alan died unexpectedly, apparently in a London conflagration that occurred that summer.Alan was interred in the parish that includes Wyken Farm, at Bury St Edmunds, by Abbot Baldwin, royal physician to Edward, William I and William II. The abbey site, with a view of the cathedral:Alan Rufus was succeeded as Lord of Richmond by his brothers Alan Niger, a knight well-regarded by William II, and Stephen of Tréguier, grandfather of William of Tancarville, “father of knights”, who trained and knighted the famous William Marshal, “the greatest knight” according to Archbishop Stephen Langton. The Tancarville arms:PS: Geoffrey of Monmouth based his colourful version of King Arthur on Alan Rufus, and modelled Arthur’s family closely after Alan’s.PPS: The ermine that monarchs and aristocrats wear is inherited from Alan’s coat of arms.PPPS: Joan of Arc was burnt at the stake in Rouen market square, in view of Alan’s St Sauveur (Holy Saviour) church. She was avenged by one of Alan’s heirs, Arthur III de Richemont, step-brother of Henry V and brother-in-law of the Duke of Bedford. Here is a statue of Arthur III in relaxed pose:Arthur had fought for the French at Agincourt and rode with Joan at Patay. He organised the Treaty of Arras between France and Burgundy. Dissatisfied with its incompetence, he eventually took over the French government, reformed its finances and military, and led its army to victory over the English at Paris and in Normandy. Arthur III riding in battle:(*) Bishop Gundulf:Gundulf also designed the White Tower in London:His name is reminiscent of a certain fictional Wizard, but Gandalf the Grey more closely resembles a kinsman of Alan’s and patron saint of pilgrims, St Judoc, called St Joyce in English and St Josse in French, who was born in Brittany but died in Ponthieu in 668. This is an artist’s impression of him by the Master of Meßkirch: