The statements said Goldman Sachs. The money went somewhere else entirely. What happened: The High Court found a fund manager fabricated returns and awarded approximately £17.5 million. Who's involved: Coleman Capital LLP (in liquidation), its Gibraltar holding company, and their controlling director. What's at stake: Approximately £17.5 million in investment money, none of which has been returned. Why it matters: The fraud finding survives bankruptcy, putting PI and D’O underwriters on notice.