Its looking like the question is - did his accountant know about the Monaco account and how much was in it? and if so then they should have made sure any tax owing on that amount was paid and if they didn't do that it was their fault.
If they didn't know about it then how could they account for it?
According to Arry they did know about it but strange we have not heard that confirmed by the accountant yet. Also, Arry is using the old "its such a small amount why would I bother" ruse and that may have some weight. He is rich enough to not worry about 30 grand but then again if we had the chance to not pay £10 VAT on a bill would we take that chance?? Yes of course we would.
If he can prove the accountant knew about the money in Monaco and that they mucked up he stands a chance of getting away with it. Even if they find him guilty he can sue the accountant for being incompetent.
The fact still remains he went out of his way to fly out to Monaco and set up an account in a made up name. Why would he do that unless he had some sort of intention to use it for stashing some money he wanted to keep out of view? Not that thick is he????