noticed that Linda was lagging slightly behind her. She hid a small smile. After all, her friend wasn’t the only person to be intimidated by the vast anonymity of the Revenue offices.
The girl on reception was young and smiled warmly at them. Obviously she hadn’t been in her job very long yet, Hannah reflected cynically, as she turned enquiringly to Linda, asking her for the name of the tax officer they were due to see.
Linda had it written down, and she handed the piece of paper over to the girl nervously.
‘Oh, yes, he’s on the fifth floor,’ the girl told her, giving them another warm smile.
The lift was old and creaked as it moved slowly upwards. A symbol of the tax system itself, or simply symbolic of a careful husbanding of national resources? Hannah wondered, as she and Linda stood silently side by side. Her friend was very nervous. Hannah wanted to tell her not to be, but she knew that it wouldn’t do the slightest good. She wanted to tell her that tax officials were only human, after all, capable of standards that were good, bad and indifferent, just like anyone else, and merely trained to appear distant and sharply suspicious of the motives of the public. However, Linda was very vulnerable and emotional where her weakness over figures was concerned, and Hannah suspected that, like somebody with a phobia about visiting the dentist, no amount of reassurance from someone else would tend to lessen her apprehension.
They found the office down a long corridor, a small boxlike room furnished with a basic desk, a chair behind it and then two other chairs in front of it. Behind the desk was a set of filing cabinets and some open shelves full of bulging files, books and other papers. Hannah could see all this through the glass partition of the door as she knocked briefly on it and waited for the young man working behind the desk to lift his head and invite them in.
He did so very politely, and Hannah read in the grimness behind the polite words and the tiredness she could see in his eyes the kind of strain that comes from long, long hours of work, when the worker knows that no matter how many hours that he or she puts in the work itself will never diminish. Hannah introduced herself, firmly shaking his hand and advising him that she would be representing Linda.
She sat down and explained calmly and concisely that an error had occurred, but that it was merely an error and not an attempt to defraud the Revenue. The inspector looked unconvinced, which was no more than Hannah had expected. Linda, however, shot her a nervous, agitated glance, quickly bursting into a muddled explanation of how the error had first occurred.
The interview lasted far longer than the young inspector could have anticipated. Hannah was tireless and relentless in putting forward Linda’s case, checking every move that the young man made, calmly and coolly putting forward a very strong defence of Linda’s errors. Hannah saw him glance surreptitiously at his watch. A date? she wondered, seeing the tiny frown touch his forehead.
His telephone rang and he excused himself to answer it. He listened for a few seconds, and then said tersely, ‘Yes, thank you. Can you ask him to wait down there for me, please?’
Whoever was at the other end of the line said something else, and then the tax inspector said, ‘Oh, well, if he’s already on his way up…’
As soon as he had replaced the receiver, Hannah said smoothly, ‘I’m sorry we’re taking so much of your time, but you can understand Linda’s concern over the whole matter.’
‘We, too, have been concerned,’ the tax inspector responded tersely, but he wasn’t looking at her, Hannah realised. His attention wasn’t focused on them the way it had been before. Instead he was looking at the door.
They heard the footsteps on the uncarpeted corridor, long before the door opened. Male footsteps, firm and very, very sure of themselves. The door opened, but Hannah didn’t turn round to look to see who had come in. Whoever the visitor was, she suspected from the look of strain on the tax inspector’s face that he wasn’t entirely welcome. She wondered if it was a more senior inspector come to check on the young man’s progress, and decided that she was right in her assumption when she heard him saying awkwardly, ‘I’m sorry, I’m not quite finished here.’
Seeing an opportunity to put Linda’s case before a more senior authority, Hannah turned toward the newcomer, only just managing to suppress her shock as she saw him for the first time.
Her first impression was that he made the small room seem even smaller. He was leaning on the back wall of the office, his arms crossed negligently in front of him, his tall, broad-shouldered frame encased in a suit that Hannah’s practised business eye recognised immediately as coming from Savile Row. The fabric alone must have cost a fortune—that kind of wool and silk mixture was unbelievably expensive, as she knew to her cost.
His suit was charcoal grey—the same colour as his eyes, she noticed absently—his shirt impossibly white, the cuffs fastened with plain, expensive gold links, the old-fashioned kind of double links in wafer-thin old gold. Instead of the uniform striped tie, though, his was a bright, sharp red. She focused on it, studying it, a tiny frown touching her forehead, and as though he sensed her confusion amusement curled the corners of his mouth.
Hannah didn’t see the amusement, though; she was too busy wondering in outraged disappointment how a tax official, no matter how lofty, came to be wearing a suit which her astute brain told her had probably cost upward of one and half thousand pounds.
Behind her, she heard the young inspector make a murmured comment which she didn’t quite catch. She suspected the young man was fully aware that Linda had had no intention of deliberately defrauding the Revenue, and she also suspected that he was being over severe with her friend to warn her in future to keep a better grip on the financial side of her business. But Linda was beginning to look pale and sick, and Hannah had tired of the unchallenging game of outmanoeuvreing the young inspector.
Now, as she raised her glance from the older man’s tie to his face, she went crisply through the small saga once again, this time to the older man, pointing out that there were considerable losses for Linda’s first year of trading which she in her ignorance had not claimed back, and that these more than offset the amount she owed in unpaid tax.
There was an odd silence in the room after she had delivered her argument. She saw the look the older man gave the younger: grave and considering. The younger man coloured slightly, opened his mouth to say something and then closed it again at a tiny shake of the older man’s head, which Hannah only just caught. She took advantage of it, adding smoothly, turning back to address the younger inspector, ‘In fact, if you had checked through the first year’s accounts, you would have seen that there were trading losses.’
His colour deepened, and he looked uncomfortably over Hannah’s head towards the older man.
How much older? Ten years—a little more? He was somewhere in his early to mid-thirties, Hannah estimated, with features that almost had too much visual impact. His skin was dark as though tanned, but she suspected the olive tinge was natural, hinting at perhaps Spanish or Italian blood somewhere in his background, his nose aquiline and emphasising the arrogance of his profile. High cheekbones jutted beneath the grey glitter of his eyes, his hair thick and very dark, immaculately shaped to his long skull.
Now for the first time he spoke directly to her, his voice deep and paced, without holding any inflection other than a certain malicious silkiness as he pointed out, ‘But surely that’s your job as this young lady’s accountant to point those losses out to the Revenue, not theirs to point them out to you. The Revenue is hard pressed enough as it is, undermanned to an extent that in private industry would be considered criminal; its staff are expected to produce miracles and are constantly under siege from those sections of the population that deem it—er…unjust
