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‘Hell, I had hoped for a better view of him.’

‘Let’s wait, shall we?’ He said, fast-forwarding through the recording. ‘He’ll be coming back the same way, I expect.’

The ticker had clicked to 15.56 when Eiríkur saw his target approaching, walking jauntily this time, stepping past the camera without noticing it. The communications officer switched the camera viewpoint to Lækjargata and then Austurstræti as they watched him retrace his steps, walking with quick steps that marked him out among the throngs of slow-moving tourists.

‘Didn’t take long, did he?’

‘He must have a car parked somewhere,’ Eiríkur said.

‘Or else he lives in the west end of town. I’ll bet he’s parked next to Bæjarins Bezta.’

‘Then he’d have cut through to Hafnarstræti. Unless he was going somewhere else first? Let’s look at Hafnarstræti and Tryggvagata, shall we?’

The camera switched and they scrolled through enough footage without any sign of him.

‘We lost him,’ Eiríkur said despondently. ‘Shit.’

‘But you got a picture of him.’

‘I know. I was hoping for a car. A number would have taken me straight to him.’

The communications officer yawned and stood up to go back to his desk. ‘What’s this character done, anyway?’

‘I’m not sure. He’s been the victim of a violent assault and for some reason hasn’t reported it,’ Eiríkur said. ‘And I have a feeling that he might well be the phantom housebreaker Sævaldur’s been looking for.’

The communications officer hid a smirk. ‘See if you can catch the bastard before Sævaldur does. He’ll sulk until Christmas if you do.’

‘You called, young man?’ Gunna greeted Björgvin as he took off his glasses to rub his eyes.

‘Yes. Thanks for dropping by.’

‘No problem, I was about to disappear off home, so you just caught me.’

‘And you just caught me as well,’ Björgvin said with a bleak smile. ‘I’m finished in half an hour and won’t be back until Thursday.’

‘Excellent, a long weekend.’

‘We’re moving house starting tomorrow, so I expect we’ll need every minute of it. But that’s nothing to do with why I asked you to come over.’

‘You weren’t going to ask me to help you shift furniture?’

‘Not unless you’re offering? But we have plenty of spare hands,’ he said, lifting a folder from the top of a filing cabinet behind him. ‘This is what I wanted you to have a look at.’

Gunna pulled up a chair, sat down and watched the rows of figures on the document Björgvin ran his finger over blur into one.

‘I’m not great with numbers, you know.’

‘That’s all right. You don’t need to see the amounts.’ He reached for a notebook and started drawing circles. ‘I just wanted to give you an outline of it all.’

‘Elvar Pálsson and Vilhelm Thorleifsson had both been in the shipbroking business at one point, and as far as I can make out, they both still have interests in shipping. In 2007 they were able to get a loan of around ten million dollars from a pension fund.’

‘Ten million? Good grief.’

‘It gets better. With a partner, they were able to buy a factory ship that operated in the Pacific, and it made a profit. Not a huge profit, but it did well enough. In 2010 it shifted to West Africa and worked there, where it did very well in 2010 and 2011. We estimate it earned between twenty and twenty-five million dollars in those two years.’

Björgvin’s grey eyes lifted and looked into Gunna’s.

‘A profitable venture, surely?’ she asked. ‘Now you’re going to tell me the pension fund never saw a penny of its investment back?’

‘You’re way ahead of me, but this is where it gets interesting and also difficult, as none of this happens in Iceland. The ship, Bright Spring II, was registered in Belize, owned by a company in Cyprus and managed by a company in the Isle of Man, and both of those companies were subsidiaries of a company in Luxembourg.’

‘Were?’

‘That’s the operative word. The whole operation went bust early last year. It seems the ship’s main engine failed and it was sold off to a Norwegian company based in Morocco to be either scrapped or repaired, but that’s neither here nor there. All of that complex ownership and management structure is purely there to avoid paying tax anywhere, and what is interesting is that all of those companies are brass plates, with no staff or offices, and it’s not easy to track down who the directors are, or were. But what is quite clear is that Bright Spring II was in fact managed by Elvar Pálsson from his office in Reykjavík.’

‘Before he moved abroad.’

‘Exactly. He moved to London not long after the ship was sold and the companies were wound up.’

‘And the pension funds?’

‘Out in the cold,’ Björgvin said, his bleak smile returning. ‘There’s no sign of the original ten million dollars, or the proceeds of the ship, or the approximately twenty-five-million dollars it earned in the roughly two years it operated off West Africa.’

‘It may be a stupid question, but where did all that money go?’ Gunna asked, her mind reeling.

Björgvin shrugged. ‘Your guess is as good as mine. We have no power to investigate these foreign companies unless their authorities are prepared to co-operate.’

‘And they’re not, I take it?’

‘Not a hope. The whole point of using companies in these jurisdictions is to keep out inquisitive types like me,’ he said and reached for another folder. ‘But this one is closer to home.’

Björgvin smoothed out a sheet of notes and again reached for his pad.

‘More circles?’

‘I’m afraid so. But not so many this time. Sólfell Investment was set up in 2005 and didn’t do anything at all for two years. The directors were Sunna María Voss, Jóhann Hjálmarsson, Vilhelm Thorleifsson, our other errant shipowner, Elvar Pálsson, and a gentleman called Boris Vadluga.’

‘That’s a new name. Who’s he?’

‘A Latvian businessman who likes to invest his money in profitable schemes.’

‘Legally profitable, or otherwise?’

Björgvin smiled briefly. ‘I don’t think he’s worried either way, so long as there’s a profit involved in such a way that he’s not going to find himself in court, and guess who the partner in Bright Spring II was? Anyway, in 2007 Sólfell Property invests a very substantial chunk of cash in land in Kópavogur, right by the water.’

‘That’s the dentist and his wife and her brother. So three of them.’

‘They pour cash into the construction of ten of these very smart houses. No expense spared. Remember this was postcrash and construction contractors were scratching for any work that would keep them ticking over. So, all but four were sold, and those are still owned by Sólfell Property.’

‘So where’s the scam? There has to be one, surely?’

‘The original vehicle, Sólfell Investment, went bankrupt, leaving zero assets. Sólfell Property spends a stack of cash on land and development. So where did all that money come from? Sólfell Property didn’t have that kind of finance at its disposal, so my guess is that this is cash from overseas.’ Björgvin sat back and put his hands in his pockets. ‘The question is, where did all that money come from to start with? It’s still very unclear, except that it appears to have originated from an account in Luxembourg. My guess is that this is at least partly the Bright Spring II profits.’

‘Laundering?’

‘We didn’t start looking at these people until you mentioned them the other day.’ Björgvin stretched and crossed his ankles under the table. His lanky frame seemed to go on endlessly and Gunna wondered if his feet stuck out past the desk. ‘But that’s my best guess. Someone wanted to clean some dirty money through a profitable little property business in Iceland. Buy some land, build some expensive properties, sell them. That way the money is the result of property speculation, and not wherever it came from to start with.’