“The preparation time in regard to the drafting of the Advice and Grounds of Appeal against conviction was considered to be high and about half this time was allowed at the same rate. The document comprised about 5 ½ pages of A4 drafted just four days after the appellant had been convicted. Counsel would have been very familiar with the issues and would not, in my opinion, reasonably require to spend a day and a half drafting this document at this time. In his Note for Taxation counsel refers to the fact that at the trial, there were 2,000+ pages of prosecution statements and 25,000+ pages of exhibits, so marshalling the material to draft the grounds took time because of the sheer volume of documentation. I do not dispute the volume of documents for the trial, but only a very small proportion of them were relevant to the two grounds of appeal and would have been previously itemised in regard to submissions made to the trial judge, which have been set out extensively above.”