Chapters (130)
- Cover
- FIND THEM DEAD
- Dedication page
- Maps
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- 12
- 13
- 14
- 15
- 16
- 17
- FOUR MONTHS LATER
- 18
- 19
- 20
- 21
- 22
- 23
- 24
- 25
- 26
- 27
- 28
- 29
- 30
- 31
- 32
- 33
- 34
- 35
- 36
- 37
- 38
- 39
- 40
- 41
- 42
- 43
- 44
- 45
- 46
- 47
- 48
- 49
- 50
- 51
- 52
- 53
- 54
- 55
- 56
- 57
- 58
- 59
- 60
- 61
- 62
- 63
- 64
- 65
- 66
- 67
- 68
- 69
- 70
- 71
- 72
- 73
- 74
- 75
- 76
- 77
- 78
- 79
- 80
- 81
- 82
- 83
- 84
- 85
- 86
- 87
- 88
- 89
- 90
- 91
- 92
- 93
- 94
- 95
- 96
- 97
- 98
- 99
- 100
- 101
- 102
- 103
- 104
- 105
- 106
- 107
- 108
- 109
- 110
- 111
- GLOSSARY
- ACKNOWLEDGEMENTS
- NOW A MAJOR ITV SERIES
- I FOLLOW YOU
- 1
- 2
- 3
- 4
- 5
- 6
- DISCOVER THE ROY GRACE BOOKS
- FIND THEM DEAD
- The Detective Superintendent Roy Grace books in order
- Also by Peter James
‘Ms Denyer, you are employed in a civilian capacity by Sussex Police, in the role of Financial Investigator – is that correct?’ Cork asked.
‘It is sir, yes,’ she said. Her voice sounded firm and assured.
‘Would I be correct in saying that since the defendant’s arrest on Saturday December 1st of last year, you have been leading the financial investigation into Terence Gready’s background?’
Denyer agreed.
‘And is it your opinion that the defendant is a so-called county lines mastermind?’ Cork asked her.
‘It is, yes.’
‘And you are going to tell us the evidence you have for this?’
‘I am.’
Cork removed his glasses once more and appeared to study them before continuing. ‘Ms Denyer, before we go into your detailed investigations into these drug dealings, I believe you have also been running a wholly separate investigation into the ownership of a classic car dealership in Sussex, LH Classics. Is that correct?’
‘That is correct.’
Cork accepted a document handed up to him by his junior, Williams, and put his glasses on to look at it, briefly, before continuing. ‘Ms Denyer, this document, an Excel spreadsheet which I’m holding, was prepared by you and your Financial Investigation Unit team?’
‘It was.’
He turned to the jury. ‘You will find this in Tab Q in your documentation.’ He paused to give them time to locate it, before turning back to the Financial Investigator.
‘The shareholdings and directors of LH Classics seem to me to be quite complicated?’ he said.
Denyer replied, ‘If I have understood the chain correctly, the shares are 100 per cent owned by a Seychelles-registered company with nominee directors, which is in turn 100 per cent owned by a Panamanian-registered company, also with nominee directors, and which is in turn wholly owned by a Liechtenstein company, also with nominee directors.’
Cork smiled. ‘That’s pretty convoluted, wouldn’t you say?’
‘Extremely,’ she replied.
He nodded, thoughtfully. ‘If I may take a step sideways for a moment, Ms Denyer. How long have you been a Financial Investigator for Sussex Police?’
‘Coming up to eleven years.’
‘Eleven years. So, it would be fair to say you are experienced in these matters, wouldn’t it?’
She smiled. ‘You could say that.’
‘And in all your experience, what would be the likely reasons for a company based in Sussex – and ostensibly trading in Sussex – to have a convoluted ownership via a sequence of overseas shell companies?’
Brown jumped up. ‘Your Honour, the witness is being asked to speculate.’
Jupp nodded. ‘I agree.’ He turned to Cork. ‘Please rephrase that question.’
‘I apologize, Your Honour,’ Cork said. ‘Ms Denyer, to your knowledge, are many Sussex businesses owned through chains of offshore shell companies with nominee directors?’
‘Not many, in my experience.’
‘But some?’
‘Yes, very definitely.’
‘Ms Denyer, are there any advantages or disadvantages to having an arrangement of shell companies and nominee directors? Perhaps you could explain both?’