Two memory brokers exploited the VAT-free status of goods moved from one EU country to another, to make millions of pounds from crooked trading in DRAM, a British court heard yesterday. In the dock are Daniel O'Connell, 46, Bernadette Devine, 33, and their "trusted lieutenant" Bernard Dawson, 58. O'Connell, from West London, Devine, from Limerick, Ireland and Dawson, from Swansea deny cheating the public revenue and five charges of tax evasion. The case continues at Middlesex Guildhall Crown Court. ®