Accountancy firm Deloitte Cyprus among those that appear to have backdated records outlining the Russian billionaire’s assets

Aides of Roman Abramovich – including staff at the global accountancy firm Deloitte – falsified paperwork mapping the oligarch’s sprawling offshore business empire, records suggest, helping his businesses dodge tax and disguise assets.

New analysis of leaked corporate records uncovers what appears to have been a long-running and carefully orchestrated strategy of backdating documents.