£2.2m avoidance boast of Gordon Ramsay's tax expert in leaked memo Damaging document apparently written for chef and former business partner It has triggered serious investigation into Ramsay's restaurant empire Was written by Ramsay's former finance boss, Trevor James A highly damaging document, apparently written for Gordon Ramsay and his former business partner, boasts of avoiding more than £2.2 million in tax Gordon Ramsay "really got away with murder" as his company hid "incriminating evidence" of alleged fraud from the taxman, a leaked memo claims. The highly damaging document, apparently written for the chef and his former business partner, boasts of avoiding more than £2.2 million in tax, and has triggered a serious investigation into Ramsay's restaurant empire. The document, seen by The Mail on Sunday, was written by the chef's former finance boss Trevor James, who claims he helped Ramsay or his company avoid paying back huge sums during a previous probe. Mr James, himself a former tax inspector, admits to making false declarations to HM Revenue & Customs officials and shielding the chef from scrutiny. He boasts: "We have skated on some very thin ice here, but we have got away with it." Referring to how the chef avoided VAT on improvements to his London home, Mr James adds: "The duty at stake is enough to warrant prosecution for years to come, should the real facts emerge." The details have come to light after The Mail on Sunday revealed HMRC's investigation into Gordon Ramsay Holdings over claims of potential "serious tax fraud" in August. The chef denies any wrongdoing, with his spokesman ­saying the memo "was deliberately kept from him," and that the individuals involved were dismissed. He also adds that he alerted the authorities as soon as he became aware of it. In the memo, dated August 3, 2010 James writes: "HMRC have seriously underestimated the additional tax etc that was at stake and I cannot stress enough that we really have got away with murder here." James claims his methods were "legitimate, of course" despite talking of prosecution and admitting that he knowingly removed documents from the company's personnel files. The memo says: "It would have seriously complicated ­matters had I left all the paperwork in . . . it could, potentially, have cost us many hundreds of thousands, possibly millions." The document also claims Ramsay, 46, personally received £375,000 of tips held in a "tronc" fund intended to be shared among restaurant staff. James convinced HMRC to cut £125,000 from the tax bill on tips, "with no real basis." He wrote: "We simply shouldn't have got away with that." On his US series Ramsay's Kitchen Nightmares, the chef berated a restaurant owner for personally benefiting from the tips fund. James explains that inspectors were "desperate" to interview Ramsay, but he always refused access, eventually prompting the taxman to threaten legal action to "compel Gordon to answer questions about the tronc money." Inspectors launched the high level "Code 9" probe into a potential "serious tax fraud" at Gordon Ramsay Holdings after being handed the 11-page dossier - which includes details of potentially serious criminal activity. Two sources connected to the TV chef claim Ramsay, 46, was made aware of the contents of the memo and discussed the contents with James during a phone call. One insisted: "Gordon and Trevor definitely discussed the contents of his memo, and Gordon knew exactly what had gone on. But even though it was a very serious subject, when he was shown the document he was pretty dismissive. He didn't seem interested or concerned. Inspectors launched the high level 'Code 9' probe into a potential 'serious tax fraud' at Gordon Ramsay Holdings after being handed the 11-page dossier Gordon Ramsay with his wife, Tana, at the launch of a new restaurant in London earlier this month Former Inland Revenue investigator James was hired by Ramsay in 2007 after he led a previous investigation into the company's tax affairs. He later became a director of the business alongside Ramsay after chief executive Chris Hutcheson, the father of the chef's wife Tana, left the business in an explosive public fall-out. James resigned as a director this year, following row with the fiery chef. His exit coincided with HMRC's decision to launch a new investigation. James" document also boasts of avoiding tax due for refurbishment work to Ramsay's multi-million-pound townhouse in Wandsworth, South London. He saved just over £100,000 by arguing the chef - who previously used his home kitchen to film TV shows - needed a new kitchen for business purposes. But on top of that legitimate rebate, James wrote that Ramsay made a "terrific saving" of £211,450 by over-claiming for work. The memo also claims Ramsay saved about £20,000 in tax due on an Aston Martin by arguing that the car spent most of its time in the garage being repaired, and that he escaped tax on £42,640 income from September 2000 to May 2003. James said HMRC "eventually accepted [my argument], even though I knew they were right." HMRC refused to comment on the investigation, but said it has the power to prosecute anyone who has illegally evaded tax. James did not respond to repeated efforts to contact him for comment, while Ramsay's spokesman said: "There is no suggestion or evidence of any wrongdoing by Gordon, and the individuals involved [with the note] have been dismissed."