He is guilty. Of course he is bl00dy guilty FFS. he even makes jokes about how he cheated the tax man when he speaks at after dinner events.
He is hoping he gets off on a technicality but even if he doesn't, the amount is not enough to warrant jail so he gets fined - not like he can't afford it is it. And as it happened before Spurs days he won't get sacked. Yes he might not get offered England but he accepts that and he stays with us - whooppeee!
Christ....its only the amount that seperates Arry from 90% of the public. We have all cheated the tax man at some point even if its paying a mate to fix the tap or paid the gardener cash. Most have probably done a lot worse than that. Even most tax men have probably cheated the tax man!!!