This is where we diverge. Enforcers of ‘should’ even if they just recently inherited the responsibility should do as their own rules oblige them to do

Didn't I say that she should have paid the tax? That's what their own rules oblige them to do. I think we agree on this point too. Could you expand on why you think we diverge here?

If I found a score on the pavement I wouldn’t stick up any posters about it. 16k in notes? I might have that as well, no need to trouble the constabulary

You don't think this happened. You don't think this is analogous to what happend. If you were sacked from a job, given 16k, rehired for the exact same job, I wouldn't expect you to give the 16k back.

Of course the sticking point exists in both the tax avoidance & reward for failure and of course I wouldn’t turn down the cash if it were me.

Why craft farcical hypotheticals about a point you already conceded?