Regina v Lancaster [2010] EWCA Crim 370; [2010] WLR (D) 63
“Where a person was charged with an offence of falsifying a document made or required for an accounting purpose, by omitting a material particular from that document, contrary to s 17 of the Theft Act 1968, the omitted particular was to be regarded as material if it had the effect that the document was liable to mislead in a way which was significant, or in a way which mattered.”
WLR Daily, 4th March 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.