Success for Ahmed Nadim in Court of Appeal on interesting “proof of knowledge” point.

The Court of Appeal allowed an appeal mounted by Ahmed Nadim on behalf of his client in respect of an offence of fraudulent evasion of income tax and an offence of fraudulently obtaining payments of tax credit.

The Prosecution’s application for a retrial was also refused.

The Court of Appeal accepted Ahmed Nadim’s submissions that for a person to be guilty of these offences the Prosecution must prove ‘knowledge’ of false or erroneous representations, and, that the trial judge erred in directing the jury that a person may be convicted of these offences if he is shown to have been reckless or careless in the making of false or erroneous representations.