It looks as though we know more than enough to get something underway.
First, and most importantly, there should be no threatening behaviour at any stage. This would be very counterproductive. Don't give anyone any rope. The object has to be to find out whatever you can, then pass it to the police and HMRC. The principals should be encouraged to say as much as possible, and any threatening behaviour will not help this.
Someone needs to visit the new merged company at Kemble and speak nicely to Edmund Hewertson about the financial circumstances of the merger. You could try ringing or e-mailing — the number is 01285 771386, and the e-mail address is
[email protected] — but an unannounced visit would be better. Nice and polite. Suggest to him that he's
not a suspect — an unsuspecting victim, perhaps. Tell him that BCT walked off with customers' money and you're trying to trace it. Ask him about the financial background of the merger, and about the financial relationship between BCT and TIA. Listen to his replies, note them down, then leave. Don't argue with him. If he stonewalls, just note it.
The delicate question of Pawl Shanley's whereabouts may actually be quite simple: he has told Companies House that he lives at this address:
1 Patsyat Cottage, Kemble, GL7 6AY
and maybe he does. Look on Multimap — it's opposite the airfield. Any visit to this address should be particularly passive. Just tell him you're a creditor of BCT and let him talk. My prediction is that he will either a) produce a huge amount of utter gibberish, or b) slam the door. Don't argue, and don't get angry. If he slams the door, just leave. This will be
more scary for him, not less. He knows that you know where he lives. He will assume you will be back, but he doesn't know when or with whom. The imagination is very powerful. Just leave and let him cook.
It might be useful to take a small, unobtrusive voice recorder along to these encounters. A video camera is so very tempting, but it would undoubtedly discourage your interviewees from confiding in you.
Remember, Hewertson and Shanley might tell you something — deliberately or accidentally — that's useful to HMRC.