Practice and Procedure

R V (1) BERNARD CUNNINGHAM (2) CHRISTOPHER CHARLTON (3) DAVID WHEELER (4) TERENCE KITCHEN (1995)

PUBLISHED February 22, 1995
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Inter-company trading schemes which disclosed no bona fide commercial trading purpose and were devised by professional men who failed to make disclosure of their profits amounted to cheating the public revenue.

CA (Crim Div) (Farquharson LJ, Hidden J, Longmore J)

22/02/1995

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