Phillip Eric de Figueiredo was a principal in the firm of Strachans based in Jersey and Switzerland. Along with Philip Egglishaw, de Figueiredo arranged for clients in Australia to dishonestly reduce the tax payable to the ATO by way of a number of arrangements. De Figueiredo was extradited from Jersey and eventually pleaded guilty to 2 conspiracies involving Australian clients. He was sentenced to a total effective penalty of 6 years imprisonment and was ordered to be released after serving 2 years 5 months (“the non-parole period”) on condition that he be of good behaviour for the remainder of the sentence. On appeal, de Figueiredo’s non-parole period was reduced to 2 years because of his undertaking to cooperate with law enforcement agencies.