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No need to disclose

10 February 2012
Issue: 4341 / Categories: Tax cases , Admin , VAT
R v Randhawa, Court of Appeal

The defendant and S were directors of a company that was alleged to have been a buffer business for a mobile telephone carousel fraud.

During the trial of the defendant, the judge decided material used in separate restraint proceedings against S should not be made available.

The defendant argued the material should have been disclosed because it might have shown that S had been conducting a carousel fraud after the defendant had ceased to be a director.

The Court of Appeal said there was no reason to examine the material. Whether or not S had continued trading after the defendant had left had not formed part of the defendant’s defence.

 

Issue: 4341 / Categories: Tax cases , Admin , VAT
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