I wondered if you’d like to come out for a beer?’
This was the first time either of them had suggested moving beyond careful professionalism into something like friendship. Sarah hesitated.
‘Um. I’d like to, but I’ve some stuff to finish up. Robert’s coming to pick me up in forty-five minutes.’
Robert Leighton, the fiancé. The obstacle. Zack sighed.
‘OK. Some other time? Tomorrow? It’s stupid you and me working together so closely and pretending we hardly know each other.’
‘Yes, but let’s be realistic. You would never have chosen me as your colleague and I wouldn’t have chosen you. But that’s how it is and so far it’s worked. Why mess things up?’
Zack spread his hands. He didn’t tell her, ‘Because I’m filled with lust and I want your money.’ Instead he said, ‘A drink can’t hurt. It’s been years now. I’ve changed. I know I was difficult then, but it doesn’t have to be that way now.’
‘Not difficult, Zack. You were impossible.’
She was pushing him. In the old days, he would never have let himself be pushed. They were already on the brink of an argument. Zack defused things carefully.
‘OK. I was impossible. I apologise. I was impossible and you were stubborn.’
His turn to challenge her. Would she acknowledge any fault? She nodded.
‘Yes. I was stubborn. I still am. I haven’t changed. I still like all the things I used to like. Hunting, balls, everything you loathe.’
‘That’s OK. You can murder every furry thing in England for all I care. It doesn’t bother me now. It’s Robert you have to share a life with. I’m just inviting you to share a drink.’
Sarah took a deep breath and looked at Zack. It felt like the first time they’d properly looked at each other in all this time. They hadn’t changed much. He was tall, angular, dark, intense. She was fair, square-chinned, athletic, honest-looking. Physically, everything had always worked between them, the only thing that ever had.
‘OK. A drink sometime. That’d be nice.’
‘Good. Great. I’ll hold you to that.’
They nodded at each other, Zack’s cue to leave. But he couldn’t tear himself away. His body fizzed with desire. Sarah had pulled her hair from behind her left ear and was fiddling absent-mindedly with the short brown strands. Zack watched. He knew Sarah. Playing with her hair meant she was thinking about sex.
‘Working on anything interesting?’ he asked, not because he wanted to know but because he wanted to stay.
Sarah laughed. ‘Not unless you count tax loopholes as interesting. It’s the sort of thing you’d probably be good at.’
‘I’m interested already.’
‘Well then, you’d better take a copy of this presentation and read as much as you want to. It’s as boring as hell to me.’
Zack took the presentation that Sarah gave him and riffled through it. He felt a sense of gathering excitement.
‘What’s the idea?’
‘It’s all in there,’ said Sarah, but Zack wasn’t leaving. She pushed her chair back and began to explain. ‘In every tax law, there’s a loophole. The point of this game is to find ways of passing as much money through the loopholes as fast as you can, until the tax authorities catch you at it and stop you doing it.’
‘And if they catch you?’
‘Well, you’re not doing anything illegal. In fact, you’re following the law to the letter, you’re just doing something completely different to what was originally intended. So when the taxmen discover their tax revenues are vanishing out of sight, they get a new law passed to block up the loophole. Then our tax experts put their twisted minds to work thinking up new ways to subvert the law. That’s why you’d be good at it. You’ve got the most twisted mind of anyone I know.’
‘And I can take a copy?’ asked Zack, waving the presentation.
‘Yes,’ replied Sarah laughing. ‘I’ve already said so. Just bring it back.’
Zack impulsively moved forward. He wasn’t sure if he was trying to kiss Sarah on the cheek or on the mouth, but anyhow she moved in surprise and he ended up kissing her half on the mouth, half on her upper lip. It was awkward and stupid. He apologised for his clumsiness and rushed off to copy the presentation, excited as a six-year-old.
Corporate financiers need to be old and wise and grey. Tax dodgers don’t. They just need to be right.
14
The factory shop had been cleared out. The museum exhibits which old Tom Gissing had lovingly pieced together lay shoved to one side, roughly covered by a dustsheet. George watched silently as the last of the workers filed in. There were no seats and the workforce, mostly men, stood, arms folded and muttering. Gissings wasn’t just the biggest employer in Sawley Bridge, it was pretty much the only one. George didn’t just own a factory. He controlled a community.
There was no platform, so George had had a Gissings desk pushed up against the wall. He sat on it and looked out at the sea of faces. Next to him stood Val Bartlett, old Tom Gissing’s secretary, with a sheaf of papers they had spent six long weeks putting together. Her mouth was taut and thin-lipped, turned down at the corners. The muttering from the assembled workers had an aggressive edge. George felt nervous.
When everybody was present, the murmur died away. All eyes were on George, who clambered heavily on to the desk. At least the old-style Gissings quality should bear his weight. He had some notes in his pocket, but he didn’t take them out. He knew what he wanted to say.
‘Thank you all for coming. My name is George Gradley and I am the new owner of this company. What I want to do is to tell you how things stand and what needs to change.
‘First, the good news. In the last twelve months, this company has sold one and a half million quids’ worth of furniture. That means there are still plenty of people who like what we do enough to fork out for it.
‘Now the bad news. We sold less last year than we did the year before, and less that year than the one before that. In fact, sales have fallen every year for five years.
‘I wouldn’t mind too much if our costs had come down. But they haven’t. They’ve gone up or stayed the same. As you all know, our costs are higher than our revenues. Much higher in fact. About two hundred thousand a year, and that’s before interest.
‘There might be some consolation if Gissings had been building for the future. But it hasn’t. It’s been building for the past. The factory extension is half-finished, but there’s no cash to finish it. Meanwhile our product line hasn’t changed in three years and it’s a decade out of date. Our marketing brochures are terrible and our prices are uncompetitive. Our most loyal customers are starting to look elsewhere, and I don’t blame them.
‘All this would be bad, but not disastrous if we had time to put things right. But we don’t. We owe the bank more than half a million pounds and we’ve got just under two months before the money’s due. We don’t have a chance of getting that much cash together in that space of time. But we do have a chance – a tiny one – of doing enough to persuade the bank that it should give us more time.
‘I know none of you knows me. Probably nobody in this room likes me or wants me here. But I want you to know that I’m speaking the truth. You all know Val, my secretary. I’ve asked her to show those of you who are interested all the facts and figures. You can see anything you want to. Our sales, our costs, our debts, everything. She understands all of this as well as anyone. Better than me, in fact. So talk to her. This is your company. You have a right to understand what’s going on.