Taxing Times Ch 01 02

Chapter One

Crossing her long legs, which were clad in their usual almost sheer black stockings, Ella Dawson stared angrily across the paper-strewn table at her most recent client.

"This really will not do, Mr Brodie! It is your responsibility to have all your paperwork together so that I can work out your tax liability. This mess is impossible to sort out! You may be a very successful businessman despite your youth but if you do not keep proper accounts then the Inland Revenue will be down on you like a ton of bricks! Then you will be selling your flash car to pay off the punitive fine and possibly spending some time behind bars!"

Swallowing hard at the thought of the tax people chasing him, Luke Brodie tried to avoid the accusing glare from the dark green eyes on the other side of the table. Of course, the damned woman was right! That was what made her all the more infuriating. He had been recommended to her by a mutual friend; a business acquaintance who knew that he was struggling to keep up with the infernal paperwork that every small business seemed to create, especially one which was as phenomenally successful as his. The idea had flashed into his mind during a boring college lecture and he had lost no time putting it into practice. Sales of his miniature Wifi photocopier had mushroomed and now, at the incredibly tender age of twenty-eight, he was already a millionaire, albeit one in danger from the rapacious demands of the taxman if he didn't get his affairs sorted out.

"Yeah, well, that's what I am paying you for, Miss Dawson, isn't it?" he remarked, being flippant and instantly regretting it as her emerald eyes bored into him like laser beams.

"You are paying me for a professional service, young man. I am not your mother so I do not intend to tidy up after you!

"Perhaps you should widen your professional services!" observed Luke as a vision of her stretched out naked on his king-sized bed flashed enticingly through his mind. She was incredibly hot, he thought for a lady of her age. Somewhere in her late thirties, he reckoned although she looked younger than that. However, with all her impressive professional qualifications, she had to be a good ten years older than him.

"Perhaps I should!" responded Ella, anger at his attitude slithering into her mind. It was so tempting to stand up and walk out of his house and leave him to find someone else but she hated turning her back on a challenge...especially as their mutual friend had dared her to change the arrogant young man's ways.

"He's a nice guy deep down but he has got a bit of an attitude problem at times," Carla had told her over a drink. "He needs sorting out so someone with a firm hand like you..."

Her friend had blushed then because her bottom cheeks were still hot and stinging after Ella had put her over her knee a bare half an hour before.

"You were saying?" Ella had remarked, raising one perfectly-arched eyebrow.

"He just needs someone to make him change his ways, Ella! I dare you to have a go!"

"You dare me? Hmm, dangerous words, Carla. I accept but in return, if I succeed in changing this friend of yours, then I expect you to become my slave properly. Agreed?"

Carla had paused and thought about it for some time, fear and excitement flooding through her at the idea. She had always been content to be spanked and teased to distraction by Ella, who she had known since university, but the thought of anything more had frightened her a little bit. However, as she had just finished with her latest boyfriend, another no-hoper, she decided that she would risk it at last.

"Agreed!"

"Excellent! I have been waiting for several years for you to make that commitment and when I win, I am going to make you get a tattoo on that pretty arse of yours. Property of Miss Dawson. If found, return to owner at once!"

"You wouldn't?"

"You'll have to wait and see, won't you?"

Smiling slightly at the memory and the thought of how Carla had licked her aching pussy later that evening, Ella decided that it was time to go for broke. Standing up swiftly, she grinned inwardly as she saw the look of anxiety flicker across Luke's face.

"I am going for a walk for an hour or so, young man. When I return, I expect this mess to be tidy...or at least tidier! If it isn't then I am going to put you over my knee and give you a bloody good spanking to punish you like the little boy that you are reminding me of! Clearly, your parents did not bother to discipline you at all!" stated Ella coldly, face set firmly, before she strode out, leaving her client open-mouthed and red-faced in his chair.

What would he do? Ella ruminated on that thought as she strode down the pavement outside his house and headed towards the cliff path which would offer her a glorious view of the sea. Would he clear the mess up and get it organised or would he just leave it, thinking that there was no way that she would carry out her threat? Just try me, young man, she thought to herself with a wry grin. It was quite some time since she had had a man to discipline and she was looking forward to having another chance. Women were delightful to control but there was something about breaking a man's will and making him crawl for her that spoke to her psyche as did the beautiful expanse of the still sea stretching out before her as she reached the edge of the cliff. She breathed in deeply and inhaled the raw ozone, green eyes staring out at the distant horizon and a small yacht whose white sail looked like a gull's wing. The breeze ruffled her shoulder-length hair and teased the flesh of her calves through her sheer stockings as she walked along the path, high heels click-clacking as they counted down the seconds one by one.

What was that all about? Luke swept his fingers through his dark hair in an unconscious gesture of dismay as he tried to sort out what had just happened. The authoritative slam of the front door still echoed in his ears as did the threat she had uttered and, to his amazement, he suddenly realised that his cock was as hard as rock. Was the thought of being put over her knee that enticing? He smiled ruefully as he admitted to himself that it was indeed. He could just imagine sliding over her nylons and feeling her firm thighs... Stop thinking like that! He knew that he should be thinking about the papers strewn over the table and whether he wanted to sort them out or not...whether he wanted to keep this Miss Dawson as his accountant or not. Carla, who part-owned one of the restaurants he frequented, had recommended the woman but had failed to mention that she was a real ballbreaker! His cock pulsed powerfully at the idea of Miss Dawson teasing his balls with her long fingers, running her fingernails down the taut scrotal sac or up across his sensitive glans.

"No bloody tip for Carla next time I am in her restaurant eating a meal!" Luke murmured, glancing at the clock and discovering to his surprise that a good ten minutes of his allotted hour had passed already.

Standing up, he leant over the table and dragged the offending pile of papers that had spilt haphazardly out of a manila file towards him. God, it was all so boring. Whoever had invented paper needed shooting! This was meant to be the age of the computer and the death of paper yet the opposite seemed to have happened. Now there were more bits of paper flying about than ever before. Something that Luke supposed he should be grateful for really as lots of them ended up being photocopied on one of his miniature machines! He tossed one sheet idly down on another and sat back down, deflated by the Sisyphean task ahead of him.

"I think I am going to call her bluff," he muttered, smiling to himself as he envisaged her disappointment when she returned and found that he had done nothing. Surely, independent accountants needed the work in these straitened times? Miss Dawson would almost certainly have cooled off after her walk and be ameliorated by the offer that he would make of a little more money then he could ask her out to dinner afterwards! Ply her with plenty of alcohol and see what that slim body was like under her conservative business suit! Or, if she remained inflexible, perhaps he would be treated to her hand smacking his arse? His cock hardened again and he laughed at his own optimism, settled comfortably in his chair and waited for the rest of the hour to pass by.

Chapter Two

Exactly one hour after she had stalked out, Ella knocked loudly on her new client's front door and stood there, tapping her foot impatiently on the doorstep. Although the walk had been delightful, she had been conscious all the way through that she should be sitting down, poring over paperwork and sorting out taxation. Time was money for the self-employed and if young Mr Brodie continued to be obdurate then she would have no option but to cut her losses and walk away... unless her harsh tuition could persuade him to change his ways! A slight smile at the thought crossed her face just as the door opened and so Luke, looking at her guardedly, decided that she had, in fact, returned in a much better mood.

"Well? Have you made any progress on that mess of papers?" Ella inquired peremptorily, emerald eyes narrowing immediately as she read the answer in the shifty look that flashed across her client's face.

"A little," Luke lied glibly, stepping back from the door as Ella stepped back inside. Marching straight back into the front room, Ella cast her eyes over the table which was still strewn with papers. Admittedly, they seemed to be in a different place but, apart from that, she could see nothing else that had changed. There was no neat pile of bills or receipts waiting for her to peruse, no breakdown of his income for the year; just a mass of papers fanned out like a deck of playing cards.

"Far too little, Mr Brodie! This much progress must have taken you at least ten seconds to achieve!" Ella announced cuttingly, turning sharply on her heel and staring at her client in exasperation. "Therefore I will be taking my leave and leaving you to find someone else to sort out this mess unless..."

"Unless what?" asked Luke, wondering for a moment if she was going to ask for more money.

"Unless you submit yourself to my discipline as I told you earlier. Perhaps having your bottom smacked like the naughty boy that you are will encourage you to keep better records in future! It's your choice but you only have ten seconds to make it!" Ella stated, watching his face flush as he thought about what he should do.

Luke felt a bead of sweat suddenly burgeon into existence at his hairline and his tongue felt as thick as a woolly glove inside his mouth as he wondered what he should say. The thought of losing her and having to find someone else to do his accounts was annoying to say the least, especially as she had been recommended, but, as much as he desired to feel what it would be like to be spanked by her, it was also incredibly demeaning. He was used to being in charge of both his company and his sex life. He liked to take control and order the girl around; make her work for his pleasure. His favourite moment was when his partner was sucking his cock and looking up at him with that wide-eyed expression that tried to portray innocence!

"Five seconds, young man!" snapped Ella, taking a step towards the doorway as he hesitated.

"Okay, okay, slow down a bit!" he remarked, rolling his eyes at her impatience. Her hand shot out and slapped him round the face and he staggered back one step, slowly raising his own hand to feel the stinging red mark left on his cheek.

"You do not talk to me like that ever!" Ella stated calmly, eyes staring disconcertingly straight into Luke's. His dropped quickly and he blushed furiously then stammered an apology while he wondered what it was about this woman which made him feel so inept and useless.

"Your decision, Mr Brodie...now!"

"Yes, okay!" he forced out of his mouth, face feeling as if it was on fire as the embarrassment of giving in raced through his senses. Yet the thought of her leaving was even worse that that of the embarrassment of being spanked. There was something about her demeanour that made him want to acquiesce and to submit to whatever she wanted to do to him. The idea fascinated him, luring him into surrendering his will to hers despite the pain that would ensue.

Smiling slightly at his submission, Ella took a couple of steps backward and then sat down on one of the chairs by the table. Making herself comfortable, she smoothed out her skirt then patted her nylon-clad thighs a couple of times as she told him to come and lie across her lap. As if in a daze, Luke walked over and settled himself down over her thighs, feeling his cock pulse with pleasure as he felt her clothing touch his. He swallowed hard then readied himself, mind awhirl as he wondered how much it would hurt. Not too much through his jeans and pants, he decided in relief but that was swiftly squashed as Ella announced, "Naughty little boys have to be spanked hard, of course, and on the bare bottom, Luke, so kindly undo your trouser button and your flies then pull your jeans down for me. I do not want to bother touching anything of yours apart from your naked bottom cheeks!"

Luke gasped in shock and hesitated. The thought of baring his bum to her made everything so much worse. Just lying there was embarrassing enough without her being able to see his naked flesh and touch it and smack it! He opened his mouth to refuse but then some perverse, dark desire overwhelmed him and, face as red as a tomato, he slipped his hand underneath and fumbled open his jeans button then his zip. Wriggling around, he managed to push his jeans down until his arse cheeks were exposed and then he swallowed hard and waited, heart beating like a drum as the seconds stretched out for what seemed like an eternity.

"I do hope that you can control yourself, Luke, as I will find a suitable and very demeaning punishment if you make any mess on my skirt or stockings!" snapped Ella, smiling to herself at the thought of his cock pressing into the material of her skirt. She could already feel the impressive hardness against her thighs and was looking forward to seeing all that he had to offer later.

For now though, turning her attention to the need to punish him for his inadequacies and failings, she lightly touched his bare buttocks then smiled widely as his body jerked. Running her fingers softly over his white flesh, she tested its resilience, pleased to find that his arse was firm and well-muscled, not flabby in the slightest. Ella placed her palm on the pristine surface and felt it tremble again, shivering beneath her flesh while her mind flicked back to her first experience of such pleasures when she had gone to university.

It hadn't been Carla but Ella's own cousin. Isobel, just a year younger than Ella, who had stayed for just one night after checking out the university to see if she wanted to apply to it. Unfortunately, she had managed to get smashed out of her brain in the student union bar despite being just seventeen and Ella had had to look after her, clearing up the vomit from her toilet floor and trying to pour the girl into bed. She had taken Isobel's clothes off despite the girl's drunken remonstrations and eventually Ella's patience had snapped and she had started smacking the smooth buttocks that were exposed to her gaze. Excitement had flooded through her and her throat had gone as dry as the desert sands as her hand had connected time and time again with the perfect young flesh while Isobel had flailed ineffectually, trying to escape yet too drunk to succeed. The girl's thighs had slowly parted under the rain of blows and Ella had found herself aroused by the sight of the delicate pink folds of Isobel's pussy. She had dared to slide a finger up and touch them gently as she had smacked the teenager's arse. Somehow she had stopped herself from going further, conscience nagging at her that it would not be fair to take advantage of the nearly unconscious girl although that was something she regretted now. The next morning, her cousin had left and Ella, already at an early lecture, had never worked out whether the girl had remembered what had happened or not. She certainly had not applied to the university and, although they had seen each other at family gatherings, normally funerals along with the occasional wedding, Isobel had never said anything about her visit. Perhaps I should mention it to her next time we see each other, thought Ella with a wicked little grin as she turned her attention back to the trembling flesh she was about to chastise.

The anticipation of being spanked made Luke's mind whirl. He wished that she would just get on with it although part of him relished the long drawn out terror that flickered through him during those seconds. It heightened all his senses and made his cock even harder until it pushed down against her skirt, gently pulsing away against the rough material. He was just beginning to think that she was teasing him and would not actually do anything when the first stinging slap whipped down on his bottom. He yelped and wriggled, burning with shame as he reacted in such a feeble way. Trying to keep still and quiet, he gritted his teeth as the next few smacks warmed his left cheek, heating up his skin swiftly.

Ella watched the white flesh colour slowly but certainly. A faint tinge of pink pervaded the skin as her hand whipped back and forth on just his left buttock, making it ripple slightly. She loved the sight as well as the sensation of her flesh striking his and even the noise turned her on as it echoed round the room. It was unmistakable; the crisp sound of her palm smacking his bare bottom cheek and she smiled widely and then concentrated on turning the blushing pink into a deeper, darker red. Increasing both the tempo and the hardness of her smacks, Ella felt her victim wriggle harder on her lap as his bare bottom suffered for his sins.

Luke lost all sense of time as the spanking went on. All he could think about was the burning heat in his bottom cheeks and the hardness of his erection poking into Miss Dawson's thighs. The pain mounted steadily for a while then seemed to plateau; perhaps it was his body accustoming itself to being spanked, he thought. Then he realised his error as his tormentor started to spank him harder and faster, still concentrating on one area before she eventually switched to his other buttock and began to warm that one up rapidly. He could not stop himself wriggling and the delicious friction of her cotton skirt or nylon stockings rubbing against his sensitive glans and shaft made him sigh with delight as did the mounting heat in his buttocks he realised to his chagrin and surprise. The warmth spread through his body swiftly and added to his arousal and he began to await the next sharp, stinging spank with eager anticipation.

Ella evened out the colouring on both buttocks then added another crisp dozen spanks to each before she laid her hand on the heated flesh. Luke lay still apart from the odd little wriggle as he felt her palm still on his skin. To his amazement, he wanted the spanking to continue for a little while longer as the burning sensation surfing through his senses was so intense as was the abiding and strangely arousing shame of being punished by a woman.

"Now it's time for you to get up and start work on organising those bits of paper, Luke," Ella announced, patting his quivering cheeks gently.

"Okay," Luke murmured reluctantly, not wanting to move from the arousing position over her lap or to bother with the mess of paperwork.

"Yes, Miss Dawson is a more appropriate response! Now say it and do not forget again or I will have to punish you once more!"

"Yes, Miss Dawson," whispered Luke after a momentary hesitation then he slid off her lap and stood up, only realising as he straightened that he was naked from the waist down as his jeans had slid down to his ankles. Automatically, he began to bend down to get them so that he could cover his erection as it bobbed wildly up and down. Ella snapped, "Leave them there, boy! Stand up straight and put your hands on top of your head!"