Free Spirit

Linda was waiting for her by her back door. She ushered Hannah inside quickly and said breathlessly, ‘I’ve got the coffee on. I didn’t know whether you’d want a cup or…’

‘I’d love one,’ Hannah told her. ‘I can drink it while I go through your papers. What time exactly is the appointment?’

Linda told her and Hannah checked her watch. That left her a good hour to run through the figures, which should be ample time. She found the error quickly enough, a simple mistake in adding up, which had resulted in Linda paying less than the amount of tax that she ought to have paid the previous year.

‘Oh, no,’ Linda said, sitting down, her face going pale. ‘Oh, Hannah, what on earth am I going to do?’

‘It’s not as bad as it looks,’ Hannah assured her. ‘I’ve just checked back into your previous year’s figures, and you seem to have made a trading loss, but from what I can see, you actually paid tax.’

‘Well, yes,’ Linda agreed, frowning slightly as she scanned the figures Hannah was indicating. ‘You see, I got the demand and I…well, I just paid it.’

Hannah had a tiny grimace. ‘Well, at the end of the day, I suspect you will probably find that you only owe the Inland Revenue a very small sum of money indeed,’ she said soothingly. ‘What we need to do now is to put all these figures in front of the inspector.’

‘Oh, Hannah, you must think me an absolute idiot,’ Linda said ruefully, as they finished their coffee and Hannah collected all the papers, folding them neatly and inserting them into a spare file she was carrying in her black leather briefcase. ‘I don’t know why it is, but the sight of a column of figures always throws me into an absolute panic. I always used to envy you. You were always top of the class in maths.’

‘And you were always top in domestic science,’ Hannah reminded her, ‘whereas I was still sewing the same grubby scrap of fabric in the fifth form as I was in the third.’

Her comment lightened Linda’s tension, as she had intended it to do, and the other girl laughed.

‘Yes, I suppose we all have our weaknesses and our strong points,’ she agreed.

The tax office was in the local county town, and when Hannah suggested that they both went in her car Linda agreed willingly.

‘I’m still driving Dad’s old Jag,’ she told her. ‘It’s on its last legs now, really, but I can’t afford to replace it, even though it guzzles petrol at an appalling rate. Mack at the garage somehow or other manages to keep it going for me, I don’t know how.’

Without taking her eyes off the road, Hannah said sotto voce, ‘A labour of love, perhaps.’

Linda flushed, and Hannah reflected on her mother’s comments that the village grapevine was reporting that Linda and Ian Macdonald were ‘getting involved’.

‘He’s been marvellous since Dad died,’ Linda said quietly. ‘I don’t really know what I’d have done without him. It was he who suggested that I bought the shop, and he gave me trade references when I first set up in business. He even offered to guarantee my loan with the bank, but I couldn’t let him do that. He’s away at the moment,’ she gave a slight sigh, ‘a family funeral in Edinburgh.’

Hence the frantic call to her, Hannah recognised. The county town wasn’t busy. Hannah knew where the local Inland Revenue offices were and parked her car deftly in the nearest car park. Several people eyed her businesslike suit and crisp, authoritative manner as she and Linda waited to cross the road.

She looked out of place here in the quiet mellowness of the old stone town. Young mothers in jeans and sweatshirts pushed prams or held the hands of toddlers. Older women in tweeds and sensible shoes, carrying shopping baskets, eyed her curiously. A group of youths stopped and stared, one of them whistling at her. Hannah ignored them. She was used to attracting attention.

Long ago she had learned the necessity of playing down her looks. In the career she had chosen, to look feminine in the way she herself looked feminine was not an asset. The full softness of her mouth made men think thoughts that were not at all businesslike. The high curves of her breasts concealed by her silk shirt and the businesslike cut of her suit jacket caused male concentration to wander, and in the early days of her career she had encountered more than her fair share of sexual harassment, before a kindly and far more worldly colleague had taken her on one side and pointed out that in their line of business, a lushly feminine figure such as hers was definitely not an asset—not if she wished to be taken seriously, that was. And so Hannah had learned to disguise the narrowness of her waist and the fullness of her breasts.

She had learned to adopt a severe, almost cold expression. She had learned to modulate her voice so that it never betrayed any emotion. She had had her hair cut and kept it straight and sleek in a businesslike bob, and most of all she had learned to control her terrible betraying temper, to distance herself from the slights and snubs she had endured in the early days of working her way up the career ladder.

She had come a long way from the girl she had been when she had first left university, but there was still a long, long way to go. She thought about the new job she had applied for. She had heard about it on the grapevine, a prestige appointment as vice-president of a small but extremely highly geared financial services group. The post would involve working very closely with the chairman of the group, someone whom Hannah had never met, but whom she had heard much about. His name featured frequently in the pages of the Financial Times. It was spoken with awe over the lunch tables of their small, e´lite world.

Silas Jeffreys was a man who guarded his privacy with the utmost stringency. She had never even seen a photograph of him, never read a word of gossip about his private life, never even met the man, but what she had heard of his reputation, what she knew of the way he ran his business, told her how much she wanted to work with him. It would be like sitting at the feet of a master.

She had applied for the job a week ago. She had an interview on Monday, a good sign. She could feel cautiously hopeful. Her qualifications and work experience were good, but there were still intelligent and otherwise sane men who did not believe that women could work in finance, and she had no way of knowing if he was one of that number.

No amount of discreet probing could elicit enough information for her to draw a composite picture of the man, which was aggravating to someone like Hannah who had trained herself to have a neat, orderly mind and to keep her mind empty of clutter but full of information.

As they walked into the building, she and Linda were moving at the same pace, but by the time they had entered the reception area Hannah 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 that they should abide by the taxation laws of this country, while of course expecting to have the full benefit from being a British citizen. Besides, I think you’ve tormented this young man enough, don’t you?’ he asked her wryly, wringing an unwary start of surprise from her.

‘An error appears to have been made—on both sides,’ he continued. ‘I suggest that you leave your papers here so that we can have time to go through in a less…combustible atmosphere. The Revenue takes no sides. It simply seeks to fulfil its duty in ensuring that the country’s citizens pay their full dues.’

For the first time in a long, long time Hannah felt her colour rise. She was being told off…reminded very promptly and calmly of the stresses the young inspector was under…made to feel almost childishly unkind in her clear-cut definitions of his errors. She felt small and mean, and just a tiny little bit ashamed of herself.