[2015] HCJAC 9

High Court of Justiciary (Appeal Court)

Lord Justice Clerk, Lady Dorrian, Lord Bracadale

Opinion delivered 13 January 2015

  

  

  Duguid QC, MC MacKenzie; Faculty Appeals Unit (for Bell Brodie, Forfar) appeared for Appellant

  Mackay AD; the Crown Agent appeared for Respondent

OPINION

Introduction

  [1] On 14 December 2012, after a trial which heard the testimony of 57 witnesses over 46 days in the High Court at Edinburgh, the appellant was convicted of five charges in connection with fraudulent schemes designed to generate repayments of Value Added Tax, when none was due.

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