An analysis of more than 500,000 documents from the Cyprus Confidential leak, first released to the International Consortium of Investigative Journalists and examined by the Guardian, the Bureau of Investigative Journalism and the BBC, points to a long-running and carefully orchestrated strategy of backdating paperwork.
The digital paper trail charts the reorganisation of billions of pounds tied to Abramovich's acquisition of Siberian oilfields during the break-up of the Soviet Union. Between 1999 and at least 2013, aides and accountants tasked with shifting funds between offshore jurisdictions deployed tactics that experts say may have constituted fraud and tax evasion.
The records suggest Eugene Tenenbaum, Abramovich's closest aide and a London-based figure, was involved in the backdating and may also have given false evidence to the UK high court during a potentially costly lawsuit.
The findings raise questions about how Abramovich shielded his financial affairs from authorities for more than a decade with the apparent assistance of associates and blue-chip advisers. His personal and financial affairs are now restricted under UK and EU sanctions imposed over Russia's war on Ukraine. The Guardian's report does not record any response from Abramovich, Tenenbaum or Deloitte.