‘Tax avoidance?’ said William.

‘I think I can prove he’s been avoiding paying any tax for years. A recent case in the high court resulted in a six-year sentence, but even more important, under the Tax Avoidance Act of 1986, the judge can award a fine of up to five times the amount the Revenue should have received. So not only would Sleeman end up in jail, but he’d be penniless, because the court could strip him of all his assets. A punishment to fit the crime, don’t you think?’ said Paul, looking rather pleased with himself.

‘Possibly,’ said the commander, ‘but I’d still rather he ended up with a life sentence for the three murders he was responsible for. If that proves unrealistic, we may have to consider the tax route. But let me warn you Paul, that has its own problems. Tax trials can last for months, and juries never fully understand the details, while a half-decent lawyer can run rings around even an expert witness. So be warned, you’ll have your work cut out, not least because it will be you who’s standing in the witness box giving evidence for days on end.’

Paul no longer looked quite so pleased with himself.

‘Jackie, what have you been up to when you’re not getting pissed with our ex-Superintendent?’

‘I’ve been continuing to investigate Clive Pugh, the insurance scam man who murdered his wife. I suspect he’s now planning to become a widower for a second time.’

‘But surely no insurance company would go anywhere near him,’ said Paul, ‘after he fleeced one of them for a quarter of a million.’

‘He won’t be bothering with insurance companies this time,’ said Jackie. ‘His sights are on a far larger prize than a quarter of a million.’

‘So what’s his new scam?’ asked William.

‘He’s been escorting an older woman, whose main attraction seems to be that she’s inherited a fortune from her late father.’

‘But surely she must have worked out he’s just another gold digger?’ said William.

‘Pugh’s far too clever for that,’ said Jackie. ‘He’s been putting his ill-gotten gains to good use. They eat at the finest restaurants, and when they go on holidays together they stay at five-star hotels and he always picks up the bill. I wouldn’t be surprised if he proposes to her soon, as it can’t be much longer before his cash runs out.’

‘What makes you think he’ll murder her?’ asked The Hawk. ‘Why wouldn’t he be satisfied just to live off her for the rest of his life?’

‘She may be ten years older than him, sir, but her father lived to a hundred and one. And, perhaps more important, Pugh’s mistress, who I’m convinced was his accomplice for the first murder, is still hanging around. So don’t be surprised if you open your morning paper one day to see “Wealthy heiress meets tragic death”.’

‘Surely he can’t hope to get away with it a second time,’ said Ross.

‘He’s far too bright not to have thought of a way around that.’ Once again, Jackie had their attention. ‘I’ve discovered he’s already booked their next holiday, to South Africa.’