MR JUSTICE WARBY Approved Judgment NT1 & NT2 v Google LLC The Inaccuracy Issues The essential facts 66. To set out the facts in detail here would be inconsistent with the aims behind my RRO. The detail is set out in the private judgment. Here, I can only summarise, using ciphers as explained above. Inevitably, something is lost. 67. In the 1980s, when working in sales, NT1 met a Mr Steinbeck. They saw an opportunity in a sometimes controversial business of offering services and credit to consumers and companies in connection with property. Together, they established a company, Alpha, to exploit that opportunity. They had equal shares in the business. The business was successful, NT1 running its marketing and sales operation. A Mr Fitzgerald was the marketing and sales director, with a modest shareholding. After some years, the business having progressed, NT1 decided to move abroad with his family. His evidence was that he left Mr Steinbeck to take over day to day running of Alpha’s business. Within a matter of months NT1 became aware of what he calls “a number of issues” with the business. At around this time there were indeed press reports of problems with the sales practices of Alpha, and reports that the Trade Association had fined it a substantial sum. It was also reported that a state regulator had received complaints. NT1 visited the UK to assess the position, and what he saw led him to return permanently. 68. Over the 18 months that followed his return, a number of payments were made by Alpha to Romeo Ltd and Sierra Ltd, offshore companies of which NT1 was the beneficial owner. The total sum involved was well into seven figures. Ostensibly, the payments were made against invoices for services rendered by the two companies. Later, the Inland Revenue alleged that the invoices were bogus and that the payments were made pursuant to a conspiracy to account falsely, with the purpose of evading tax. NT1 and Mr Fitzgerald were charged with participation in that conspiracy. Both pleaded not guilty. Neither gave evidence. Both were convicted. NT1’s statement says “However, a jury accepted the prosecution’s case and I was convicted” (emphasis added). He admits to finding the sentencing ruling painful to read, as the Judge found he had acted unlawfully and dishonestly. He claims to have “accepted” the findings of the jury but his statement nowhere admits his guilt, and in the witness box he appeared reluctant to concede that the Court’s decision in this, and in other respects, was correct. However, the conviction is evidence that NT1 was guilty (Civil Evidence Act 1968, s 11(2)). It may be best to make clear that I am satisfied that he was guilty, as was Mr Fitzgerald, who was also convicted. 69. During this period, about six months into the false accounting conspiracy, NT1 bought out his partner, Mr Steinbeck. He thereby became the owner of nearly all the shares in Alpha. This was done indirectly, via Sierra Ltd. 70. There was an overlapping dishonest conspiracy, of which Alpha customers were the victims. It had begun some six months before the start of the false accounting conspiracy, and it went on well beyond the end of that conspiracy. Some years later, NT1 and Mr Fitzgerald were both indicted in respect of this conspiracy, along with a number of others. The prosecution did not proceed against NT1, and the charge was ordered to lie on the file. Mr Fitzgerald was tried and convicted. Another Alpha employee pleaded guilty.