I'm about halfway through listening and this is exactly what I'm taking away thus far. Let's be clear - what the PL are alleging is conspiracy to commit fraud. I wholly support the view that the PL has no idea what it is getting itself into by making these very serious and damaging allegations. They have essentially elevated the burden of proof to a significantly higher level than would otherwise be required, and this can simply not be dealt with by an independent panel of their choosing. This is criminality that is being alleged and I don't think they grasp it. If they did, they'd have notified HMRC compliance units immediately. When taken with the fact that they botched the initial release of the charges against us, I am actually more confident than I was before - this investigation is being led by under-qualified people which reflects in their procedural sloppiness and inability to grasp the magnitude of their own allegations.