- Lawyers said that the most likely criterion would be the use of sham companies, allowing account holders to exploit loopholes in US tax rules.
- It's sad that we have to part company with them.
- The new chairman will shake up the company.
- Sham is sham and the mask must be stripped off.
- His love was a sham; he only wanted her money.
- A rival company has set afloat a new credit scheme.