Source: All England Reporter
Publisher Citation: [2001] All ER (D) 446 (Oct)
Court: Court of Appeal, Criminal Division
Judge:

Henry LJ, Goldring and Tomlinson JJ

Representation Charles Pugh (assigned by the Registrar of Criminal Appeals) for the defendant.
  Alan Suckling and Mukul Chawla (instructed by the Customs and Excise) for the prosecution.
Judgment Dates: 31 October 2001

Catchwords

Criminal law - Indictment - Particulars - Accuracy - Judge refusing application to quash indictment for defective particulars - Whether conviction safe - s 72.

The Case

The defendant's conviction for offences of fraudulent evasion of value added tax contrary to s72 of the was safe because his indictment was not defective in law.

Practice Areas

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