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Tax Dodging / Avoidance / Offshore / Dodgy Schemes ? Welcome To ... DirtyMoneyLand ! UK Tax ? That's For Suckers To Pay - Page 2 - Carers UK Forum

Tax Dodging / Avoidance / Offshore / Dodgy Schemes ? Welcome To ... DirtyMoneyLand ! UK Tax ? That's For Suckers To Pay

Please feel free to join in or start any games.
65 posts
Another one from The Eye ... a real beauty ... a cast of many with whistle stop tours of some " Interesting " destinations :

Big fortunes and the Big 4.


FEW NAMES crop up quite as frequently in the Paradise Papers as those of the world’s major accountancy firms. Often they appear in connection with tax avoidances schemes devised some time after famous scandals like those of Vodafone, Starbucks and “LuxLeaks” might have been expected to change their behaviour. Analysis by the Eye suggests the “Big 4” – EY, PwC, KPMG and Deloitte – held hundreds of business relationships with clients of law firm Appleby in the years up to 2015.

Behind most of the reported VAT avoidance schemes run out of the Isle of Man, including Lewis Hamilton’s, was EY, formerly known as Ernst & Young. It wasn’t too fussy about who it chose to help dodge tax, either. The first of what were then the “Big Five” beancounting outfits into Moscow after the fall of the Soviet Union, EY is still evidently doing sterling work keeping the oligarchs happy.

When Vladimir Putin’s ally, the shopping centre tycoon God Nisanov, sought to acquire an Airbus A318 jet through an Isle of Man company owned by his associates, internal Appleby emails revealed “EY Moscow as the introducing party” and explained the source of Nisanov’s fortunes. “Given the family connection to God Nisanov,” the lawyers duly noted, “…it is evident that this is the source of wealth for the purchase of the aircraft.” EY duly saved the oligarch millions in VAT.

Money-laundering vehicle of choice

One presentation prepared by EY for a wealthy VAT dodger in October 2015 explained how the scheme could work. The buyer would acquire the jet through an Irish company that would provide “passenger transport services” to other companies owned by the same people, creating a commercial veneer that would allow for zero VAT. All was helpfully explained on slides under EY’s strapline “building a better working world”. How avoiding tax helps to do this was not explained.

EY was also behind a scheme through which another wealthy Russian who made his money in the railway business, Yury Korotchenko, tax-efficiently bought a £13.5m G200 Gulfstream in 2012. Although there is no evidence the accountants knew of the source of Korotchenko’s funds, Appleby emails reveal the money emerged from an account at a Latvian bank held by a British “limited liability partnership”, Intertrade Continental LLP – the same kind of set-up previously exposed by the Eye as the money-laundering vehicle of choice.

At the time of the jet purchase, Intertrade Continental LLP filed accounts saying it was a “trade agent for industrial equipment” earning commission of £4,600 a year. It was owned by two Seychelles companies, Monohold AG and Intrahold AG, whose names will be familiar to Eye readers. They are straight out of the International Overseas Services network exposed in the Eye’s Where There’s Muck There’s Brass Plates special report in May 2013. Together, they jointly own around 600 further LLPs.

There was also plenty of work with Appleby clients for the world’s largest accountancy firm and engine of the “LuxLeaks” tax avoidance factory, PricewaterhouseCoopers. The firm could also be found advising wealthy private jet tax dodgers. “Appleby are good friends of ours,” wrote one of PwC’s Isle of Man tax directors to a colleague in PwC Moscow’s “private wealth services” division in 2013, after the latter had approached the lawyers with “several potential clients, who consider using IoM for their aircraft structures”.

‘A lively biography’

One PwC client was oligarch turned MP Vitaly Malkin. “Also sometimes we ask PWC for their professional tax advisers,” came the reply of the oligarch’s lackey to Appleby’s request for details of Malkin’s money. After some digging, Appleby hit on a snag: “Like many Russian billionaires,” reads an internal email, “Mr Malkin has a lively biography” including, according to Malkin’s client file, “close connections to the Kremlin… alleged involvement in criminal activities [and] misappropriate allocation of funds”.

This stark assessment was based on Canadian federal court documents stating how, during the fall of Soviet communism, Malkin was alleged to have siphoned $48m from a debt-reduction deal with Angola, while a visa officer told the court how Malkin “had used profits from organised crime to subvert the democratic process in Russia” in a bid to swing the elections in favour of Boris Yeltsin. When Appleby raised these “minor points” with Malkin’s representative, she dismissed them as “mean comments” unworthy of attention. They certainly didn’t phase PwC.

As LuxLeaks showed, however, PwC’s real specialism is in the huge corporate tax scheme. No part of the world is too poor to be exploited by their tax planners. So when India’s GMR Group bought half of a Dutch power company in 2010, it did so on the strength of PwC’s tax advice, said Appleby, “via a Maltese company wholly owned by an IoM company, in turn wholly owned by a Mauritus [sic] company which is owned by the Indian company”. When the interest was later sold, the gain will have escaped the clutches of the Indian taxman.

Closer to home, PwC used a similarly huge “tax structure”, involving half a dozen Luxembourg companies, for the Blackstone private equity group’s £300m re-financing of its investment in the Chiswick Park office complex in 2013. All this from the firm whose head UK tax partner, Kevin Nicholson, told parliament in 2013: “We are not in the business of selling schemes.”

Offshore trebles all round

Deloitte, meanwhile, could be found advising multinationals including Holidaybreak and engineering group Amec Foster Wheeler on rearranging their finances offshore to take advantage of tax law changes in 2012 that they had loudly cheer-led. “We do have a good news story now,” Deloitte’s senior tax partner, Bill Dodwell, said at the time. “We can indeed compete with the Netherlands, Luxembourg and Switzerland.” As the Paradise Papers show, it is indeed now offshore trebles all round.

In an “asset and wealth management” report for its rich clients last month, PwC speculated that: “Being viewed as not paying a fair share of tax or using questionable tax havens will [soon] be unacceptable.” But there is little sign that the Big 4 beancounters are about to walk away from them and the fat fees they pay. Just how fat was revealed in a proposal for advice from PwC’s London office to Allied Irish Bank in 2013: “Our hourly charge-out rates are as follows: partner – £650; director – £570; senior manager – £440; manager – £370; senior associate – £310; associate – £110”. As it is the same top beancounters to whom governments turn to for advice on handling tax havens, they’ll be playing the great offshore game for some time yet.

Private Eye had access to the 13 million documents of the Paradise Papers, obtained by Germany’s Süddeutsche Zeitung and turned into a worldwide exposé by the International Consortium of Investigative Journalists

Follow that one ?

I will ... just give me a little time ... plenty of likely sources ?

Occasionly , a picture is all that's needed ?

Paradise papers !
Another one with a slightly different flavour ... the rape of the remenants of Briitish Steel :

http://www.dailymail.co.uk/money/market ... Steel.html

Monarch owner now making millions from British Steel: Tycoons charging sky high interest for loans to Scunthorpe plant

The former owners of failed Monarch Airlines are set to extract millions from British Steel after loading it with debt, accounts reveal.

Brothers Marc and Nathaniel Meyohas and business partners Richard Perlhagen and Daniel Goldstein are charging interest of 9.6 per cent on a £154million loan.

Their private equity firm Greybull Capital snapped up British Steel, which employs 4,400 people in the UK, largely in Scunthorpe, for a nominal £1 to stop it going under in 2016.

Employees took a pay cut to try to turn around the firm.

But the French brothers are now set to rake in cash from the loan pumped in via a company in tax-haven Jersey as part of a £400million rescue package.

They have already charged fees of £3million, and accounts reveal that a further £16million in interest was due last year.

It comes as Greybull is under fire for its ownership of collapsed airline Monarch.

Nearly 1,900 workers were made redundant when Monarch went bust in October, forcing authorities to step in and help more than 100,000 holidaymakers get home.

Greybull is believed to have reduced its exposure to losses through a complex deal with financing from airplane maker Boeing, and the private equity firm will get first say on any of the travel operator's assets.

FRENCH-born brothers Nathaniel Meyohas, 46, and Marc Meyohas, 43 (pictured), are part of a wealthy French family and made their fortune from investments in private equity.

They set up Greybull Capital in 2010 but have had a series of failures. Before Monarch, which collapsed in October, Rileys Sports Bars fell into administration in September 2014.

My Local convenience store chain collapsed last year and, most famously, Greybull had a role in the collapse of electronics retailer Comet, which left the taxpayer with a £23m bill.

Meanwhile, Monarch customers and business partners are expected to lose out from the demise.

Last night, Greybull defended its loan to British Steel. It said: 'Greybull's investment structure is market standard and in line with the way many financial institutions provide capital to higher risk companies in the midst of a turnaround.'

Greybull has not yet received any interest payments, as it has let British Steel defer them until it makes more money. The total debt has climbed to £167million.

Greybull created British Steel out of Tata Steel's long products division, which it bought just as it was almost wiped out by a major downturn in the industry.

Tata has since sold further assets and closed its heavily indebted inherited pension scheme, threatening workers' pensions and triggering a frenzy among financial advisers.

Greybull then rebranded the division as British Steel and staff agreed a 3 per cent salary cut.

British Steel has returned to profit for the first time since the industry collapsed, making £39million last year compared to a £65million loss the year before, on revenue of more than £1billion.

Chairman Roland Junck, 62, said he was targeting around 10pc profit. Staff have been rewarded with a 5pc stake in the business.

Greybull said: 'We are delighted with the progress that British Steel has made since mid-2016.

'We are proud that the employees will share in the success of British Steel through the profit and share ownership schemes that we have put in place.' British Steel said: 'We have had nothing but strong support and help from Greybull since they rescued the business.'

In the annual accounts yesterday, British Steel directors said: 'We have made great progress under our new ownership.

Oh dear , one of the oldest tricks in the book when looking at company recoveries with outside venture capital.

Buy for a nominal amount ... cut costs and get the remaining workforce on board ... then loan said company monies at a premium rate.

If said company cannot meet the interest payments , look to recover said loan monies by selling off the assets ( As a debenture holder or secured by a floating charge ) ... leaving a carcass devoid of even the bones.

Deficit in the pension fund ?

Not a problem ... the Government will step in ... as for the workers pensions ... a large hair cut !!!

The maths involved mirror what we are seeing in the care homes debacle.

Nothing ever changes ?
Slimy Bar stewards the lot of them.
Not to be out done , our " Former " beloved Post Office ... let The Eye take over :


It’s counter productive!

Christmas post, Issue 1460

POST OFFICE chief executive Paula Vennells has made solid progress in 2017 dismantling our centuries old public service. At the last count more than 750 branches were “temporarily closed” thanks to unattractive “take it or leave it” offers of cash to tart the office up in return for vastly reduced income.

Meanwhile, our masters at the Finsbury Dials HQ seek to replace them (maintaining our statutory total of 11,500 offices) by persuading local shopkeepers to set up post office counters next to the fags ‘n’ mags. They will be doing well if they can make this pay, as yet more lines of work once open to sub-postmasters are taken away from us.

Tax discs went (leading to a dramatic rise in car tax evasion); as have some tax payment services and income from the Post Office Card Account banking system, which the Department for Work and Pensions and HM Revenue & Customs have been discouraging benefits and tax credit claimants from using.

Meanwhile, fees for the services we are still permitted to sell are being chiselled away. Under the latest wheeze, from next year we will lose around 3 percent for handling mail on the grounds that new machines will supposedly make the process more efficient. Once again, the fruits of progress will be enjoyed more at Finsbury Dials than around the country.

Aggressive commercialisation is now throwing up some bizarre results, even for our flagship “Crown” offices – of which around 170 have already been farmed out to WH Smith. As any old postmaster will testify, the No 1 priority is to balance the books at the end of the day. Yet down on the south coast in St Leonards-on-Sea, the Post Office has handed its Crown office to an operator incapable of accurately counting its own pennies. From January, the East Sussex branch will be run by a company based in, er, Bolton, called Potent Solutions Ltd.

A quick check shows that Potent Solutions has filed its accounts at Companies House late and only after being threatened with being struck off. On both occasions it has then had to amend its figures to the tune of hundreds of thousands of pounds and submit revised accounts. Among its errors was the ultimate postie blunder of showing incorrect cash totals. How our masters approved this deal is beyond not just the Save St Leonards Crown Post Office campaign but anyone who’s ever sold a stamp.

It has at least been a promising year for sub-postmasters who have been sacked, convicted and sued for either stealing or hiding losses they say were caused by our notoriously malfunctioning Horizon IT system. The litigation being brought by 522 of them began its way through the courts in October, with a trial expected late next year – despite the Post Office’s attempts to delay it yet further.

Those who still have a job have themselves been buoyed by a promising challenge from the Commercial Workers’ Union that sub-postmasters should receive workers’ rights, rather than taking all the downsides of employment with none of the benefits such as sick or holiday pay.

While those at the sharp end get harried and underpaid, in the boardroom the good times roll. Our ordained boss, the Reverend Paula, trousered £619,000 for 2015/16. A couple of months ago she opened an address to the London diocese conference: “My faith has been absolutely central to transforming the Post Office”, she said, invoking the Book of Kings and Solomon’s wise judgement. There was no time to dwell on what Matthew had to say about rich men, camels and entering the kingdom of heaven.

Paula’s earnings this year are so far unknown; five months after they have traditionally been published, this year’s results remain hidden. Or maybe they’ve been lost in the post?

‘Old Postie’

NHS / post office / social care ... even Christmas ... what's next for privitisation ?
Keeping within the spirit of this thread , this year's " Rotten Borough " awards from The Eye :


Another Rotten year!

Rotten Boroughs Awards, Issue 1461

DID your local councillors cock up last year? Find out in Private Eye’s much-coveted Rotten Borough Awards for 2017…


Runner-up: Labour Croydon council’s chair of planning, Paul Scott, who felt it unnecessary to declare that the firm of architects of which he is a director, TP Bennett, has worked for shopping mall developer Westfield – which last year was granted permission for the £1.4bn redevelopment of Croydon town centre by Scott’s committee.

Winner: Bournemouth’s Tory council leader John Beesley, who was employed as a consultant by a developer who won planning permission for a 131-bed hotel, but failed to declare his glaring conflict of interest. When the council’s chief executive Tony Williams began to investigate he was sent on his way with a £394,000 payoff.


Cheshire East council was caught out having falsified air quality figures in a "deliberate and systematic" manner over at least three years. By pretending air quality in certain areas was far better than it actually was, the council was able to grant planning permission to housing developments which should have been vetoed on the grounds that the extra traffic generated would cause unacceptable levels of pollution.


Having been forced by the government to close its weekly propaganda-on-the-rates organ Greenwich Time, Labour Greenwich council gave its advertising contract to a newcomer, Greenwich Weekender. But councillors were horrified to discover that the new paper sometimes included stories in which residents were – shock – critical of the council! Faced with the threat of losing its contract, Weekender agreed to stop covering council news apart from paid-for puff pieces.


Cornwall council paid a consultancy firm called "thinkingplace" £75,000 to come up with ideas on how to revitalise the county’s economy. It produced a report suggesting visitors be encouraged by advertising beaches, Poldark connections and, er, pasties. Undiscovered gems!


Teenagers leaving Norfolk county council care and living in supposedly supervised accommodation in Norwich were told to desist from smoking weed in the lounge, but it was OK in their bedrooms.


Beaumaris town council on the Isle of Anglesey rented a garage from one Dai Ifor Evans-Jones, 12, for £87 a month. Dai happened to be the son of the mayor, Gwen Evans-Jones. Cllr Evans-Jones said Dai saved up the £13,000 price of the garage, which will be used "for storage of council equipment" from pocket money. As a reader who saw the story on WalesOnline commented: "I mean, what 12 yr old hasn’t got £13,000 saved that he invests in real estate, via a trust managed by his parents, and rents it to the council his mother is the mayor of at a return of 7.70% when base rates are 0.25%? Nothing to see here."


Wellington town council in Shropshire gave £600 to a local artist to "paint a Muriel" in an alleyway behind the bus station.


In March Salford councillor Sareda Dirir was appointed deputy police and crime commissioner for Cheshire. She hadn’t declared in her application that her new boss, PCC David Keane, had been a family friend for 20 years, or that Keane just happened to be a Labour councillor in the same Warrington ward as both her parents. A committee of councillors tasked with scrutinising the appointment took a dim view of all this, and concluded that she was barely up to the job. Cllr Keane, naturally, confirmed her appointment in the £50,000-a-year role.


Following ugly scenes at Darlington council’s charity ball in April, the new mayor, Labour Cllr Jan Taylor, denied "giving a slap" to Independent Cllr Kevin Nicholson. But she admitted swearing. Classy.


To Sheffield city council for continuing to defend its unpopular £2.2bn highways contract with Amey, which entails the felling of thousands of trees in one of Britain’s leafiest cities. (Ghastly things, trees. People might trip over their roots! Branches could fall on people’s heads!) The Labour council is desperate to find a way out, fearing the fiasco will damage it at the polls in May, but ending the contract would cost a fortune.


was the £440,000 awarded to Slough borough council’s new chief exec Roger Parkin just 24 hours after his appointment had been announced to the media. Many councillors had opposed Parkin’s appointment, accusing him of incompetence and bullying, but he was principal yes-man for council leader Sohail Munawar (Eyes passim). When the Labour group finally ditched Munawar, Parkin’s hours were numbered.


Concerns for the welfare of missing Sutton Lib-Dem councillor Callum Morton were only partly assuaged when it turned out that he had been training as a cage fighter (for charity).


Tory Isle of Wight council leader Dave Stewart handed the authority’s "business development" portfolio to Cllr Wayne Whittle – who has convictions for selling counterfeit goods, exploding cigarette lighters and wonky skateboards.


Trendy Islington council installed six "smart benches" equipped with solar panels so users could recharge their mobile phones at a "customer interface". Alas it had forgotten to apply for planning permission; and when it did so, the council’s own planning committee refused permission for five of the six. They had to be removed at a cost of tens of thousands of pounds to the taxpayer.


In an attempt to boost tourism Tory Daventry district council in Northamptonshire awarded itself planning permission to dig a link between the Grand Union Canal, two miles away, and the town centre. There would be narrowboats, waterside inns, shops and housing. Trouble is, the council can’t remotely afford the £24m required, so has compromised by planning to dig just a bit of canal, heading out for less than a mile from the town and stopping way short of the Grand Union. Any boats wishing to moor there will have to voyage via lorry and crane.


Winchester city council Tory James Byrnes clung on to his seat despite admitting having stolen £180 from his employer. He avoided a criminal record by admitting the "minor" offence, resolved under a "community resolution order". He lost a £6,000 "special responsibility" allowance but still trousers his £5,580 basic. He now sits as an "Independent".


In September Birmingham council leader John Clancy resigned after a botched attempt to end a binmen’s strike which saw the city slowly disappear under thousands of festering bin bags.


Kensington & Chelsea council spent £200,000 supporting a wealthy family’s legal complaints against their neighbours’ classical piano-playing son’s practice sessions, which they characterised as "torture". The council dropped its support in the aftermath of the Grenfell fire, when it was pointed out that £200,000 was the same amount that would have been required to install a sprinkler system in the doomed tower.


If Sebastian Arbuthnot-Leslie didn’t exist, we might have had to invent him. The wealthy Tory councillor, who lives in a castle in Aberdeenshire and had sneered at opponents of benefit cuts, was caught owing £2,500 in council tax, to general merriment.


"It is remarkable to see first-hand how the cladding has lifted the external appearance of the tower" – former Kensington & Chelsea council leader Nick Paget-Brown praises the cosmetic refurbishment of Grenfell, months before the fatal fire.

"More cock-up than conspiracy" – unfortunate phrase used by lawyer Mark Greenburgh in his £440,000 summing-up of why no one at Rotherham council was in any way culpable for the sexual abuse of 1,400 young women across 16 years.

"Factually devoid, feral parasitical vultures" – Tory Alan Preest, of Forest of Dean council, sums up journalists who exposed his failure to pay council tax.

"I have not been deselected, I just haven’t been selected" – former Wirral councillor Jim Crabtree on his defenestration from the Labour party, prior to receiving a suspended jail sentence for making a death threat to a party colleague.

"Cultural interpretation" – Norfolk county council’s managing director Wendy Thomson "clarifies" the contradiction between her insistence in November 2016 that departing children’s services director Michael Rosen had received no payoff and the revelation seven months later that he had actually walked off with £70,000.


Aren't our local councillors just wonderful ?
Chris From The Gulag wrote:
Wed Sep 13, 2017 10:40 am
Worth recording in this Section , given the farcical goings on at the HM Revenue & Customs.

Article published in Private Eye ( The Eye ) which lays bare the hyprocracy of certain ministries in OUR Government.

A little complicated but ... your patience will be rewarded :


A snippet to savor the flavour ?
The snippet doesn't come from the link, Chris. Is the link correct?

I enjoy Ian Hislop's humour, but humour has to gloss over some facts. The government of the time forced HMRC to sell its estate, as it forced much of Whitehall to do the same, to fit the political dogma of the time. The Chairman of HMRC (that role no longer exists) was then scapegoated - but told to stay in office until the government needed to "force him to retire" to appease the media. I was working for HMRC at the time and one of my friends was close to the Chairman, so I heard the story from the inside.

I worked in the civil service for over 40 years, in various jobs that included, back in the noughties, preparing ministerial briefings and talking to MPs. Though I support Private Eye, as I say, it doesn't always mean they tell the whole story. that wouldn't be as funny.

Finding sites in the towns you mention that will take 2000 staff isn't easy. HMRC got burnt in Nottingham, when it found a site and developed it. It took a year or more to be ready to move staff in. A large insurance company transferred to Nottingham at the same time. As a result, during that year, house prices in and around the chosen site nearly tripled in value. Many staff the new site depended on moving, refused. They could no longer afford either the house prices or the length of commute if they picked somewhere further out. This time round, HMRC has pulled out all the stops to hide which sites it's moving to.

I can't speak about the SDLT angle. But, on experience, it may be less juicy than the humour makes out. I'm not saying it's morally right - but, my experience was that large government departments often tend to do things to please ministerial pressure. However, it suits the ministers to hide this and present it as the choice of the government department. Ministers know their civil servants aren't allowed to contradict the lies. And the top civil servants in HMRC have to keep the Financial Secretary to the Treasury (who is the minister responsible) informed of such things.
Yep ... the snippett and the link match ... further updates to that story in the media as I type.

The Eye ?

Again , the obvious " Snippetts " from the front line of a disfunctional society.

Tracing back the tactics to the generals ( eg. ministers / politicians / business chiefs ) is more of a opening one's mind challenge to their readers ... I use the same when commenting on the numerous news items posted ... think beyond the story / article !

A forthcoming classic will be Grenfell Towers ... numerous " Patsies " in the frame but ... as for the true villains , one has to go back to the early 60s ... when the new concept of " Villages in the sky " was first muted ... and all that followed.


Tip of the iceberg ?
Chris From The Gulag wrote:
Thu Jan 18, 2018 11:36 am
Yep ... the snippett and the link match ... further updates to that story in the media as I type.
No longer, alas. It's a link to different story, now.
Tracing back the tactics to the generals ( eg. ministers / politicians / business chiefs ) is more of a opening one's mind challenge to their readers ... I use the same when commenting on the numerous news items posted ... think beyond the story / article !
Ah, I see. Unfortunately, those of us who were blamed by various newspapers tended to think it a trifle unfair. It gets wearing to be used in that way. I still recall some stuff from the Sunday Times, back in the early 70s. My OH, who used to work for them back then, didn't believe me when he came to live with me, that the ST has an editorial policy to twist facts or hide them in order to have a go at HMRC. It took a few years to convince him, but I just kept showing him the real facts behind the ST stories.

At least, back in the 70s, the minister still held to the British Political doctrine of "ministerial responsibility". That got junked by politicians over the last 20 years.
for the true villains , one has to go back to the early 60s ... when the new concept of " Villages in the sky " was first muted ... and all that followed.
Everything is the result of history, of course. My OH wrote a defining book about the Troubles in Northern Ireland and the history was meant to be the first section. His publisher relegated it to the last section.

The problem with tracing back the history is: where do you begin? :silly:
That link HAS changed ... I'll let the posted snippett do the talking ... the Candy brothers can wait their turn.

How far back to identify the root cause ?

Quite some time if , and a big IF , the current crop of investigative journalists do their homework ... often sadly lacking in those inhabiting the columns of the Guardian !

The Troubles ?

The British Government not condoning clear sectarian discrimination could well have been a good starting point ... or even asking the basic question ... " What were the British doing in colonising a foreign country ? " ... taking us back close to 300 years or so ?

As for tower blocks , one has to look at the whole issue of " Social " housing ... which , ignoring the tower block debacle , would take us back to the end of World War One ... a century ... to identify the failings leading up to the early 60s.

Rest assured that the System would never allow such a detailed examination of it's failings ... in all probably , where the actual buck will stop has already been determined ... in some lodge or in the corridors of the House ?
65 posts