A jury has been told the Island's Attorney General displayed criminal conduct, telling 'lies on oath' to 'cover his tracks'.
The prosecution made the allegations as it opened its case against Stephen Harding.
The 52-year-old, who was government advocate at the time of the alleged offences, denies the charges of perjury and committing an act against public justice.
The case relates to the winding up of local company Street Heritage, which had run up an unpaid tax bill of more than £180,000.
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