[2015] EWCA Crim 538

Court of Appeal (Criminal Division)

The Lord Chief Justice of England and Wales Mr Justice Henderson and Mr Justice Edis

Judgment delivered 25 March 2015

Income tax – Finance Act 2004 (‘FA 2004’), s. 188(2) meaning of ‘relievable pension contributions’ – s. 151(2) meaning of ‘active member’ – concept of ‘sham’ – s. 188(1) tax relief for pension contributions – Theft Act 1968, s. 5 – Meaning of ‘belonging to another’ – Fraud Act 2006, s. 4 – ‘fraud’ by abuse of position – Held – Dismissed.

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