Dave Hartnett

Dave Hartnett is the former Permanent Secretary for Tax in HM Revenue & Customs (HMRC) and as such was the department's Head of Tax. In a career spanning more than 30 years he was an investigator, a technical specialist and policymaker. He was also Vice Chairman of the OECD's Forum on Tax Administration.

Hartnett 'retired' in September 2012 at the age of 61 years, but has since taken on lucrative advisory positions with organisations working with firms into which he once oversaw HMRC investigations.

Through the financial revolving door

• Hartnett joined Big Four accountancy firm Deloitte in one-day-a-week consultancy position from May 2013, approved by the UK government's Acoba with caveats reportedly set by Prime Minister David Cameron on what Hartnett can and cannot advise upon while working for Deloitte.
• HSBC - Hartnett was appointed as an adviser to banking group HSBC on financial risks and crime in early 2013 (alongside former Director General of the Serious Organised Crime Agency, Bill Hughes and former US deputy attorney general Jim Comey), soon after the bank was fined $1.9bn (£1.3bn) by US authorities for laundering Mexican drug money.