Criminal law – Cheating the public revenue. The Court of Appeal, Criminal Division, dismissed the defendant's appeals against conviction and sentence in relation to four counts of cheating the public revenue. Among other things, it would have been wholly impractical to have reflected the alleged criminality in one count by charging individual cheats based on individual clients and their accounts and tax returns over the number of years, since such an indictment would have ran to many hundreds of counts. In relation to sentence, the judge's approach had been plainly correct in the circumstances.