Trust and trustee – Breach of trust. The appeals related to various findings made by the judge in proceedings arising from a fraud in which the first appellant company, Group Seven, had been defrauded of €100m by, among others, ETS. The Court of Appeal, Civil Division, held, among other things, that the judge's undisputed primary findings created an irresistible inference that the second respondent accountant had clearly suspected (if indeed he had not actually known) that the €100m had not been ETS', and that he had consciously decided to refrain from taking any step to confirm the true state of affairs for fear of what he might discover. Accordingly, the court allowed the appeal of the first appellant and others, and held that the second respondent, and the first respondent for whom he worked, were liable for dishonest assistance.