The weekly visit to the bank

The accountant regularly collected cash from the bank for project payments. He always used the same car. One day, the car had a puncture on the way back from the bank. A group of young men offered to help change the tyre. The money was stolen while they were doing it.

The accountant was told afterwards that it was a standard trick. The group would stick a nail into the tyre while it was parked outside the bank, not far enough in to puncture the tyre immediately but enough to ensure that the tyre was punctured after a few kilometres. They would then follow the car and one of them would steal the money while the others changed the tyre and distracted the accountant.