 For the test of dishonesty, see "R v Ghosh" (1982) 2 All ER 689.Section 32(1)(a) of the Theft Act 1968 did not, by abolishing the common law offence of cheating, thereby abolish the common law offence of conspiracy to defraud.Section 5(1) of the Criminal Law Act 1977 does not affect the common law offence of conspiracy so far as it relates to conspiracy to defraud.