[1] In most cases the codified statutory form of cheating and the original common law offence are very similar, but there can be differences.
For example, under English law it was held in R v Sinclair[2] that "[t]o cheat and defraud is to act with deliberate dishonesty to the prejudice of another person's proprietary right."
But it is not cheating, within the meaning of this article, to deceive any person in any contract or private dealing by lies, unaccompanied by such practices as aforesaid.
William Harkins said that "all frauds affecting the Crown and public at large are indictable as cheats at common law".
[11] Prosecutions under the common law are still pursued in England and can result in heavy sentences – significantly in excess of the maximum available to the courts for corresponding statutory offences.