Michelle Sloane and Alice Kemp examine the repercussions of R v Booth & Barton, clarifying the criminal test for dishonesty.
On 29 April 2020, the Court of Appeal released its decision in R v Booth & Ors,1 which clarifies the law on dishonesty.
Some of you may be asking yourselves how it came to be that the test for dishonesty, a fundamental ingredient in many criminal and civil cases, needed clarifying. Particularly as it is an essential ingredient of fraud, cheating the public revenue and tax evasion, the criminal tax and excise charges most commonly indicted by HMRC.
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