In Secretary of State for Business, Energy and Industrial Strategy v Rosenblatt, the Chancery Division held that the defendant would be disqualified from acting as a company director for 13 years, on account of his connections with a number of transactions that had involved the fraudulent evasion of VAT. At the very least, the defendant had willfully shut his eyes to the fact that all 43 of the transactions on which the claimant Secretary of State for Business, Innovation and Skills relied had been connected to the fraudulent evasion of VAT.