[2001] EWHC Admin 581.

Queen’s Bench Division (Divisional Court).

Kennedy LJ and Stanley Burnton J.

Judgment delivered 24 July 2001.

Corporation tax – Tax evasion – Defrauding the Revenue – Professional tax adviser – Accountant – Tax-saving scheme – Revenue alleging that scheme was criminal – Charges against accountant alleging conspiracy to defraud Revenue – Crown court judge dismissing all charges – Whether judge erred in law in failing to give proper weight to evidence.

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