Income tax – Pension. The defendants were tried on an indictment containing nine counts relating to two schemes allegedly set up with the dishonest intention of securing the payment of income tax relief at source from the Revenue and Customs Commissioners. The Court of Appeal, Criminal Division, dismissed an appeal by the prosecution, under s 58 of the Criminal Justice Act 2003, against the judge's ruling upholding submissions of no case to answer made in respect of nine of the defendants. The court gave general procedural guidance about the management of legal issues in complex cases.