A case prosecuted by HM Revenue & Customs. Dismissal applications were successful on the main count before the trial judge. This was one of the first cases in which the Court of Appeal considered the legislation on prosecution appeals from ‘terminating’ rulings.

The respondents argued successfully that the terminating ruling provisions did not apply to dismissals. The Court of Appeal refused the Crown’s application as it did not have jurisdiction under s. 58 of the 2003 Act to give leave to appeal against a ruling under Schedule. 3 paragraph. 2 of the 1998 Act.