Bankers' Draught

When VAT is introduced in 1973, Nick Storey is worried about the potential for fraud - especially in the financial sector. After he gets a tip-off about fishy business in two VAT offices, an undercover agent in one of them (City VAT Office) is murdered. Rosemary goes undercover in a merchant bank and identifies a corrupt VAT officer. But when Nick follows the man's boss by accident, he discovers the frauds are to fund the Protestant side of the Northern Irish "Troubles". After the boss is shot and the corrupt VAT officer vanishes, the trail to the leader of the fraud goes cold. But an unexpected opportunity arises to set a trap. Rosemary goes undercover in the City again and the leader is unmasked in the maze of back alleys in the City.
This is the third novel set in HM Customs & Excise by Richard Hernaman Allen a former Commissioner of Customs & Excise.