Criminal law – False accounting. The prosecution's appeal against a judge's ruling, upholding a no case submission in respect of the defendant former employees of Tesco Stores Ltd who had been charged with fraud and false accounting, was dismissed. Among other things, the Court of Appeal, Criminal Division, held that, applying settled law to the facts, the judge at the retrial had rightly decided that there was no case to answer and that it was not seriously arguable that he had committed any error or had acted unreasonably. Accordingly, the court directed that the defendants be acquitted.