CORRECTION
UNTANGLING BELL’S SPIDEROUS WEB
Andrew Ronald McMillan Bell (aka Andrew Bell) is a company director of a large number of public and private companies and appears to use this network to hide income. There are also an intricate web of concerning related party transactions across a number of related party companies that warrand a series of common names – perhaps the most frequently connected is. Stephen Frank Ronaldson – and here’s a little on them both that you may or may not be aware of:
Andrew Bell
Although Mr Bell earns many hundreds of thousands of pounds today from his variously interconnected directorships, he hasn’t always been so fortunate. In Red Rock Resouces’ 2005 AIM Listing Document, his biography tells us –
•In 1993 a fall in the value of properties held as a security for its loans following the substantial fall in property values of the early 1990s resulted in The Housing Loan Corporation PLC, a company of which Andrew Bell was non-executive chairman, going into administrative receivership. The company was dissolved in 2001. No criticism of the directors was made.
•Andrew Bell entered into an individual voluntary arrangement (“IVA”) with his creditors in 1993 (High Court No. 709 of 1993). Andrew Bell had made or was guarantor of borrowings secured on properties, including development properties. Following a substantial rise in interest rates and decline in capital values at the beginning of the 1990s, he was left with debts he could not meet and was advised to enter into an IVA. The IVA concluded on 31 December 1997.
Stephen Frank Ronaldson
Mr Ronaldson runs Ronaldsons LLP was founded on 25 Jan 2005. The organisation's status is active, and they have 4 associated
directors - all of which are current. The company has no known group companies. The business has assets of £1,071,360 plus
liabilities of £138,906. They are due to pay £138,906 to creditors and are owed back £645,471 from trade debtors. As of their
last financial statement, they had £425,889 in cash reserves. The company's current net worth is £997,855, and the value of
their shareholders' interest is £997,855.
According to Bloomberg... Ronaldson serves as the Company Secretary of Lisungwe Plc. and African Mining & Exploration Plc. Mr. Ronaldson is a Partner of Thor Mining PLC's UK legal advisers, Ronaldsons. He has been the Company Secretary of Ashley House PLC and Thor Mining PLC since July 2007. He serves as Joint Company Secretary of Running River Plc. He serves as Company Secretary of Sound Oil PLC, Braemore Resources PLC, Red Rock Resources plc, Greatland Gold plc, Regency Mines PLC, Churchill Mining Plc, Altona Energy Plc,Thor Mining PLC, Ah Medical Properties Plc and Yellow Cat Uranium Plc. He served as Joint Company Secretary of Thor Mining PLC. He served as a Joint Secretary of Watermark Global Plc (Alternate Name, Microfuze International PLC). He has MA from Oriel College, Oxford and qualified as a solicitor in 1981.
Corporate Headquarters* 55 Gower Street, London, Greater London WC1E 6HQ, United Kingdom,
Phone: 44 87 0703 1343, Fax: 44 87 0703 6114
Oriel College, Oxford University, Ashley House PLC. Altona Energy Plc, Regency Mines Plc, Churchill Mining Plc*, Braemore Resources, Plc, Rare Earths and Metals plc* Sound Oil Plc, Thor Mining PLC*, Red Rock Resources plc, Watermark Global Plc, Yellow Cat Uranium Plc, Ah Medical Properties Plc , Running River Plc African Mining & Exploration Plc
This places Mr Ronaldson not just at the centre of Andrew Bell’s dubious activities but right in the heart of AIM market activities. It is also worth noting – that before Andrew Bell got to lead Regency Mines, Red Rock Resources, and Greatland Gold he was involved at AIM admission stage as a non-executive director with THOR MINING, CHURCHILL MINING whilst RARE EARTH & METALS plc is a company headed by Frederick Bell – Andrew Bell’s son
The focus of this document
This document raises serious concerns about serial tax evasion and possible fraud by Mr Andrew Ronald McMillan Bell – and the support complicit or otherwise of other named individual in these activities. Looking at the period 2005-2012 we have so far identified around 40 companies with which Mr Bell is associated and may have been drawing some form of fees and emoluments. Of most concern are the 11 companies listed directly below, 5 private and 6 public. With reference to the 5 private companies, vVery little financial information is available on any of them
It does not touch upon the following questions
1.Myriad related party transactions between companies of which Mr Bell is a director, other than those issues specifically addressed – not even those where large loans have been passed between ABs private companies to public ones only to be subsequently written off
2.The relationship between Andrew Bell and others e.g. Stephen Frank Ronaldson, John Watkins, Manoli Yannaghas – who share multiple connections across a wide portfolio of companies - although we will highlight some overlapping relationships
3.The income Mr Bell may or may not derive from companies other than those directly discussed. Specifically we have not gathered data on:
Alanway 04412650
Chenrock Limited04481114
Magyar Mining Limited04617884
St Istvan Gold
Gold & Base Metals Limited04668196
Sand Harvester Ltd04791553
The Italian Goldfields Ltd04841521
Feltar Limited 04856569
Huszar Mining Ltd04874959
Panax Ltd 04918523
Madagascar Mining Limited05156903
General Mining Limited05225316
Pacific Resources Corpoaration Limited05224840
Range Mines Ltd05268814
Celestial Mines Ltd05268750
Churchill Mining05275606
Zeus Energy Limited05276413
Thor Mining 05276414
Tribus Ltd (formerly Mull Energy Ltd)05289354
Pan Resources Ltd05289372
Ormonde Mining
Axiom Resources
Eastmine Kft (Hungary)
Exploraciones Condor SA (Chile)
Redstone Metals Pty
Broadgold Corp. Pty Ltd (Australia)
Intrepid Resources Ltd (Zambia)
Red Rock Australasia Pty Ltd (Australia)
Red Rock Uranium Pty Ltd (Australia)
Goliath Resources Inc
Orian Exploration Pty Lty
Retail Star Pty Ltd (Australia)
Resource Star Ltd (Australia)
Aquarian Gold Corp
Rubicon Pty Ltd
Oro Nickel (Vanuatu)
NAMA Greenland Ltd
Bellmin Ltd- A company based in British Virgin Isles and a major shareholder in a number of Andrew Bell companies We have not been able to track any financial information around Bellmin – a British Virgin Islands company save to say it appears to hold significant equity in a number of Andrew Bell’s own companies and other though it unclear with what capital and ongoing income it made and/or continues to make such investments
4.Equally this document does not explore Mr Bell’s use of different properties to register various companies over this time frame, the apparent deliberate mistakes in confusing “Blandings” and “Clandigs” which are by their postal codes on and the same property – or indeed the enrolling of his children as company directors and even company secretary in one case.
5.Finally we will not here explore Mr Bell’s apparent use of two persona – Mr Andrew Ronald McMillan Bell and Mr Andrew Bell – sometimes in the same company to appear to hold shares as two separate people
Andrew Bell’s “5X6”
The 5 Private Companies
Condorex Ltd,
General Mining Limited,
Enchelus Limited,
Fafner Secretarial & Administration Limited
Chenrock Limited
The 6 Public Companies
Cue Resources Limited (Canada)
Resource Star Ltd (Australia)
Regency Mines plc
Red Rock Resources plc
Greatland Gold plc
Jupiter Mines Ltd (Australia)
Here are some basic details of the Andrew Bell private companies – and do watch out for the interlocking relationships and the names that appear regularly – they will feature in many of the public companies too
Condorex
Company Number: 05289211
Registered Office: 115, Eastbourne Mews, W2 6LQ
Incorporated: 17/11/2004
Dissolved:07/07/2009
Directors: Andrew Bell, Stephen Frank Ronaldson
Company Secretary: Fafner Secretarial and Admin. Ltd
General Mining Limited
Company Number: 05225316
Registered Office55, Gower Street, WC1E 6HQ
Incorporated: 08/09/2004
Compulsory Liquidation: 06/07/2011
Directors: Andrew Bell, Frederick. Bell, Julian Lee
Company SecretaryStephen Frank Ronaldson
Enchelus Limited
Company Number: 04878945
Registered Office115, Eastbourne Mews, W2 6LQ
Incorporated: 27/08/2003
Dissolved: 08/01/2008
DirectorsAndrew Bell, Frederick Bell,
(Julian Lee - Shareholder)
Company SecretaryFafner Secretarial and Admin. Ltd
Fafner Secretarial & Admin Ltd
Company Number: 04708969
Registered OfficeSuite 5, Octagon Court, HP11 2HS
Incorporated: 24/03/2003
Dissolved:11/09/2007
Directors:Andrew Bell
Company SecretaryChenrock Limited
Chenrock LimitedCompany Number: 04481114
Registered OfficeSuite 5, Octagon Court, HP11 2HS
Incorporated: 09/07/2002
Dissolved:11/07/2006
Directors:Andrew RM Bell, Andrew Bell, Michael J Donoghue
Company SecretaryFafner Secretarial & Admin Ltd
Fafner Secretarial & Administration Ltd is very interesting. It was incorporated in March 2003 and liquidated in June 2007 and doesn’t appear to have traded from the filings at companies house. However it is listed as the company secretary for no less than 12 Andrew Bell companies (so far – see below).
Chenrock Limited04481114
Sand Harvester Ltd04791553
The Italian Goldfields Ltd04841521
Feltar Limited 04856569
Huszar Mining Ltd04874959
Madagascar Mining Limited05156903
Range Mines Ltd05268814
Celestial Mines Ltd05268750
Zeus Energy Limited05276413
Pan Resources Ltd05289372
Condorex 05289211
Elenchus 04878945
Fafner Secretarial was used to serve as company secretary to a number of Andrew Bell’s private companies, including Condorex – Fafners company secretary was another Andrew Bell company, Chenrock Limited whose company secretary in turn was Fafner. None of these 5 companies formally exists anymore. Condorex is still receiving fee income. It would be interesting to know how many of these companies, like Condorex, are still operating, illegal bank accounts. What is evident from public information is that Andrew Bell used Enchelus, Condorex and General Mining to collect fees and emoluments from his plc directorships (the details of this and related issues are set out below). but what then happens to the money is unclear. Condorex (definitely) and General Mining (quite probably) have maintained these roles despite their respective dissolution (Condorex) and compulsory liquidation (General Mining Limited). It is unclear how much, if any of these companies has ever declared income to HMRC.
What follows are the details of the 6 public companies and extracts from their annual reports across the 2005-2012 period which make reference to the fees an emoluments Mr Bell is receiving for his services and to whom these fees and emoluments are paid. Some of the evidence is clear – some is opaque and ambiguous requiring clarity to rule wrong doing in or out. In this it is possible t conclude Mr Bell is actively involved in tax evasionary and fraudulent activities activities (over and above the Kansai /IPCM fraud) – the real issue is to comprehend the true extent of these activities and the involvement of Stephen Frank Ronaldson, Julian Lee, John Watkins and others in assisting (and possibly even participating and benefitting) in the execution of these activities either complicity or tacitly. There are also 23 initial questions below that require specific answers. Over and above this, there are serious questions about breaches of directoral duties and a failure of effective corporate governance. Moreover, given the interconnectedness of the parties involved it gives rise to suspicions of the existence of a long-standing scheme constructed to defraud and evade tax
1.Jupiter Mines Ltd (
www.jupitermines.com
)ASX ListedFinancial Year July 1st – June 30th
According to Jupiter’s annual reports 2009-2012, Jupiter paid and still pays Mr Bell fees and emoluments to Condorex
•Annual Report 2009Page 71, Note 28 Related Party Transactions declares Mr Bell was paid $50,000 (Australian) in Consulting fees paid to Condorex Limited, a company in which mr Andrew Bell has a beneficial interest. It also notes that a sum of $5,694 was paid in the prior fiscal which may have been paid to Condorex
•Annual Report 2010Page 66, Note 28 Related Party Transactions declares Mr Bell was paid $60,554 (Australian) in Consulting fees paid to Condorex Limited, a company in which Mr Andrew Bell has a beneficial interest.
•Annual Report 2011Page 74, Note 30 Related Party Transactions declares Mr Bell was paid $53,774 (Australian) in Consulting fees paid to Condorex Limited, a company in which Mr Andrew Bell has a beneficial interest.
•Annual Report 2012Page 78, Note 29 Related Party Transactions declares Mr Bell was paid $55,614 (Australian) for consulting services and adds Consulting fees paid to Condorex Limited, a company in which Mr Andrew Bell has a beneficial interest.
•That this situation is ongoing has been confirmed in email correspondence with Brian Gilbertson, Chairman of Jupiter Mines (see below):
From: Brian Gilbertson
Date: 15 November 2012 07:20:35 GMT
Subject: RE: Andrew Bell's Consultancy Fees - Jupiter Mines
Dear Mr Carp
I confirm that the nominated account remains Condorex.
Sincerely
BPG
Issue 1:How is it possible for Mr Bell to have had his fees paid by Jupiter to Condorex in the fiscal years 2011 and 2012 when the company has been dissolved in 2009?
Issue 2:How much of Mr Bell’s fee income in 2010 was paid in the July 1st-7th period – i.e. pre Condorex dissolution and how much after?
Issue 3:How much of this income in any of these years was ever declared in Condorex’s accounts?
Issue: 4How much of this income has been declared to HMRC?
2.Regency Mines plc (
www.regency-mines.com
)AIM ListedFinancial Year July 1st – June 30th
Company Number:Registered Office55, Gower Street, WC1E 6HQ
Incorporated: 10/09/2004
Directors:Andrew RM Bell, Manoli Yannaghas, Michael Nott, John Watkins
Company SecretaryStephen Frank Ronaldson
Andrew BellCEO
•Annual Report 2005
oPage 15 notes to the financial statements declares Enchelus Limited, a company associated with Andrew Bell received sums of £5,844 as a management fee and £6,000 for the provision of office space
•Annual Report 2006
oPage 19, Para 5 Directors Emoluments declares £48,123 in total emoluments for Mr Bell including the sums of £34,997 paid to Elenchus Limited as a management fee for the provision of his services.
oPage 25, Para20 Related Party Transactions - Elenchus Limited, a company of which Andrew Bell is a director, has executed a consulting agreement under which it provides the services of Andrew Bell.
•Annual Report 2007
oPage 22, Para 5 Directors Emoluments declares £34,290 in total emoluments for Mr Bell including £20,544 in consulting fees and notes consultancy fees payable to Condorex Limited and Enchelus Limited
oPage 31, Para 22 Related Party Transactions – Enchelus Limited and Condorex Ltd companies of which Andrew Bell is a director have executed consultancy agreements under which they provide the services of Mr Bell
•Annual Report 2008
oPage 26, Para 5 Directors Emoluments declares £35,204 in total emoluments for Mr Bell including £20,414 in consulting fees and notes consultancy fees payable to Condorex Limited
oPage 34, Para 21 Condorex Ltd has executed consultancy agreements (PLURAL) under which it provides the services of Mr Bell
•Annual Report 2009
oPage 30, Para 5 Directors Emoluments declares £59,671 in total emoluments for Mr Bell including £15,000 in consulting fees and notes consultancy fees payable to Condorex Limited.
oPage 39, Para 21 Related Party Transactions – Condorex Limited....has executed consultancy agreements (PLURAL) under which it provides the services of Andrew Bell
•Annual Report 2010
oPage 31, Para 6 Directors Emoluments declares £93,719 in total emoluments for Mr Bell including £15,000 in consulting fees and notes consultancy fees payable to Condorex Limited,
oPage 41, Para 24 Condorex Limited, a company of which Andrew Bell is a director, has executed consulting agreements under which it provided the services of Andrew Bell until 31 July 2009; this was replaced from 1 August 2010 by a similar agreement with General Mining Limited.
•Annual Report 2011
oPage 37, Para 6 Directors Emoluments declares £52,000 in Directors fees and £15,000 in consultancy fees and notes In addition to Director’s fees, consultancy fees in respect of A R M Bell were payable to Condorex Limited, a company of which he is a director and which provided his services.
`
Issue 5:How is it possible for Mr Bell to have had his fees paid by Regency to Condorex in the fiscal year 2011 when the company has been dissolved in 2009? – and according to the 2010 Annual report, the agreements with Condorex had been replaced with an agreement in GML?
Issue 6:Where we Mr Bell’s fees etc paid between 31ST July 2009 (apparent end of Condorex agreement as per 2010 Annual Report) and August 1st 2010 (commencement of GML agreement)?
Issue 7:How much of Mr Bell’s fee income in 2010 was paid in the July 1st-7th period – i.e. pre Condorex dissolution and how much after?
Issue 8:How much of this income in any of these years was ever declared in Condorex’s and Enchelus’ accounts?
Issue 9:How much of Mr Bells total fees and emoluments across the 2006-2012 perio were paid to Enchelus, Condorex, GML or other companies?
3.Greatland Gold plc (
www.greatlandgold.com
)AIM ListedFinancial Year July 1st – June 30th
Company Number:05625107Registered Office55, Gower Street, WC1E 6HQ
Incorporated:16/11/2005
Directors:Andrew RM Bell, Callum Baxter, John Watkins
Company SecretaryStephen Ronaldson
Andrew BellNon Exec Chairman
•Annual Report 2006
oPage 25, Para 19 Related Party Transactions declares Elenchus Limited, a company of which Andrew Bell is a director, has executed a consulting agreement under which it provides the services of Andrew Bell at an initial fee of £8,000 per annum.
•Annual Report 2007
oPage 20, Para 5 Directors Emoluments declares £14,203 in total emoluments to Mr Bell and noted Fees in respect of A R M Bell were payable to Condorex Limited
•Annual Report 2008
oPage 29, Para 7 Directors Emoluments declares £10,000 in total emoluments to Mr Bell and notes Fees in respect of A R M Bell were payable to Condorex Limited
•Annual Report 2009
oPage 32, Para 7 Directors Emoluments declares £10,000 in total emoluments for Mr Bell and notes Fees in respect of A R M Bell were payable to Condorex Limited
•Annual Report 2010
oPage 32, Para 7 Directors Emoluments declares £10,000 in total emoluments for Mr Bell and notes Fees in respect of A R M Bell were payable to Condorex Limited and General Mining Limited
•Annual Report 2011
oPage 37, Para 6 Directors Emoluments declares £10,000 in total emoluments for Mr Bell and notes Fees in respect of A R M Bell were payable to General Mining Limited
•Annual Report 2012
oPage 37, Para 7 Directors Emoluments declares £10,000 in total emoluments for Mr Bell and notes Fees in respect of A R M Bell were payable to General Mining Limited
Issue 10 :How is it possible for Mr Bell to have had his fees paid by General Mining Ltd in the fiscal years 2011 and 2012 when the company has been Compulsorily Liquidated for Insolvency on July 6th 2011?
Issue 11:How much of Mr Bell’s fee income in 2010 was paid to Condorex and when did those payments occur? (That is did any, and if so how many and of what value, occured after Condorex’s dissolution?)
Issue 12:How much of this income in any of these years was ever declared in Condorex’s and General Mining’s accounts?
Issue 13: How much of this income was declared to HMRC?
4.Red Rock Resources plc (
www.rrrplc.com
)AIM ListedFinancial Year July 1st – June 30th
Company Number:05225394Registered Office5, Gower Street, WC1E 6HQ
Incorporated: 29/07/2005
Directors:Andrew RM Bell, Michael Nott, John Watkins, JF Ladner
Company SecretaryStephen Frank Ronaldson
Andrew BellCEO
•Annual Report 2005
oPage 19 Para 5 Directors Emoluments declares £25,000 in total emoluments
oPage 15, Para 14 Related Party Transactions - Elenchus Limited, a company of which Andrew Bell is a director, has executed a consulting agreement under which it provides the services of Andrew Bell
•Annual Report 2006
oPage 19, Para 5 Directors Emoluments declares £48,123 in total emoluments for Mr Bell
oPage 25, Para 19 Related Party Transactions - Elenchus Limited, a company of which Andrew Bell is a director, has executed a consulting agreement under which it provides the services of Andrew Bell.
•Annual Report 2007
oPage 17, Para 5 Directors Emoluments declares £37,387 in total emoluments for Mr Bell
oPage 27, Para 21 Related Party Transactions - Condorex Limited, a company of which Andrew Bell is a director, has executed a consulting agreement under which it provides the services of Andrew Bell.
•Annual Report 2008
oPage 25, Para 6 Directors Emoluments declares £35,204 in total emoluments for Mr Bell
oPage 32, Para 20 Related Party Transactions - Condorex Limited, a company of which Andrew Bell is a director, has executed a consulting agreement under which it provides the services of Andrew Bell.
•Annual Report 2009
oPage 28, Para 6 Directors Emoluments declares £104,501 in total emoluments for Mr Bell
o Page 34, Para 19, Related Party Transactions - Condorex Limited, a company of which Andrew Bell is a director, has executed a consulting agreement under which it provides the services of Andrew Bell.
•Annual Report 2010
oPage 31, Para 6 Directors Emoluments declares £74,773 in total emoluments for Mr Bell including £15,000 in consulting fees and notes Condorex Limited, a company of which Andrew Bell is a director, has executed a consulting agreement under which it provided the services of Andrew Bell until 31 July 2009; this was replaced from 1 August 2009 by a similar agreement with General Mining Limited
oPage 46, Para 23 Related Party Transactions - Condorex Limited, a company of which Andrew Bell is a director, has executed a consulting agreement under which it provided the services of Andrew Bell until 31 July 2009; this was replaced from 1 August 2009 by a similar agreement with General Mining Limited.
•Annual Report 2011
oPage 43, Para 6 Directors Emoluments declares £212,232 in total emoluments for Mr Bell including £15,000 in consultancy fee.
oPage 63, Para 23 Related Party Transactions – the report states General Mining Limited, a company of which Andrew Bell is a Director, executed a consulting agreement under which it provided the services of Andrew Bell until 10 May 2011
•Annual Report 2012
oPage 46, Para 7 Directors Emoluments declares £221,729 as Mr Bell’s fees and emoluments and adds In addition to Director’s fees, consultancy fees in respect of the services of Andrew Bell were paid to a consultancy which provided his services.
Issue 14 :2012 - Who is the unnamed consultancy to whom Mr Bell’s fees were paid and why were they not identified? And how much of Mr Bell’s total fees and emoluments were paid to this “consultancy”?
Issue 15:2011 / 2010 How much of Mr Bell’s consultancy fee income in fiscals 2010 and 2011was paid to GML and how much of this was paid after July 6th 2009 when GML was placed under compulsory liquidation?
Issue 16:How much of Mr Bell’s fees and emoluments each year across the total was paid to Enchelus, Condorex and GML and how much if any of this income in any of these years was ever declared in Condorex’s, General Mining and Enchelus’s accounts?
Issue 17:How much of this income was ever declared to HMRC?
5.Cue Resources Limited (
www.sedar.com
)TSX ListedFinancial Year May 1st – April 30th
Andrew Bell
Audited Accounts 2011 RELATED PARTY TRANSACTIONS
The Company entered into the following transactions with related parties for the year ended April 30, 2011:
a) Paid or accrued accounting and administration fees of $148,250 (2010 – $132,000) to a company with directors
and officers in common.
b) Paid or accrued consulting fees of $60,000 (2010 - $240,000) to a company controlled by a director.
c) Paid or accrued management fees of $180,000 (2010 – $Nil) to a company controlled by a director.
d) Paid or accrued geological consulting fees of $15,300 (2010 – $18,750) to a company controlled by a director.
e) Paid or accrued legal fees, recorded in mineral property costs, of $85,069 (2010 – $98,720) to a law firm of
which two partners are directors of the wholly-owned subsidiary of the Company.
f) Forgiveness of $26,125 (2010 – $Nil) of payables due to a company with a director in common.
g) Included in accounts payable is $172,567 (2010 - $195,417) due to companies and individuals described above.
h) On April 9, 2010, the Company received an advance of $17,151 (repaid) from a company with a director in
common (2011 - $Nil).
i) During the year ended April 30, 2010, a company related by a common director and an officer settled debts of
$159,540 by the issuance of 1,595,400 shares of the Company (Note 6(c)) (2011 - $Nil).
Issue 18 :Cue Resources accounts are opaque – were any of the payments referred to above in 2011 made to Andrew Bell, or any company of which Andrew Bell is a director?
Issue 19:What was Andrew Bell’s remuneration from Cue Resources during his tenure as a Director and where and to whom were these payments made?
Issue 20:How much of this income has been declared to any tax authority in any jurisdiction?
6.Resource Star Limited (
www.resourcestaer.com
)ASX ListedFinancial Year July 1st – June 30th
Andrew Bell Non-Exec Chairman
•Annual Report 2008Page 43, declares $44,455 (Australian) for Mr Bell
•Annual Report 2009Page 9, declares $41,250 (Australian) for Mr Bell
•Annual Report 2010Page 10, declares $45,000 (Australian) for Mr Bell
•Annual Report 2011 Page 10, declares $113,906 (Australian) for Mr Bell
•Annual Report 2012Page 9, declares $45,000 (Australian) for Mr Bell
Issue 21:To what entity were these fees paid on Mr Bell’s behalf in each of these years?
Issue 22:How much of this income has been declared to any tax authority in any jurisdiction?
Issue 23:How many of Mr Bell’s private companies listed above still operate, illegal, bank accounts?
Statistics: Posted by choppededfried — Sun Nov 25, 2012 1:17 am