[2010] EWCA Crim 1460

An individual was not allowed to adduce fresh evidence by way of forensic accounting reports in support of his defence that he had honestly believed that he could offset the output VAT liability of one of his companies against the input VAT previously incurred by another of his companies as the reports did not undermine the safety of the jury's verdict.

CA (Crim Div) (Moses LJ, Henriques J, Judge Roberts QC)

25/06/2010