In court, he was shown copies of the fake bearer bonds and agreed they were the ones he had made up.

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In the interview he said that he spoke to Ms Spence and she told him it was to do with bearer bonds in the Cayman Islands.

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The court found that the tax treatment on stock options, private retirement benefits and bearer bonds were all violations of the law under the French tax system.

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Mr Syed told the court that, during the first week of June 2011, Mr Kelly came to his Glasgow home and asked if he could change the date on the bearer bonds.

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Mr Coats told the court he only knew that Ms Spence had duped him with fake bearer bonds when he came face-to-face with the man who had forged them on 6 June 2011.

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