Manafort trial: Jury to deliberate after prosecutor accuses former Trump campaign manager of lying - as it happened
Paul Manafort denies all of the charges against him
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Your support makes all the difference.Closing arguments have concluded in the case against former Trump campaign chairman Paul Manafort, who is on trial on financial fraud charges.
The trial, in Alexandria, Virginia, is the first to arise from US Special Counsel Robert Mueller's investigation of Russia's meddling in the 2016 presidential election. But the charges involve tax and bank fraud, not possible collusion between Russia and Donald Trump's campaign for president.
Prosecutors called more than two dozen witnesses to the stand during their case since it started on 31 July, including Mr Manafort's long-time right-hand man, Rick Gates, who pleaded guilty to two charges and is cooperating with the government.
They also put 388 exhibits into evidence, including doctored financial statements, loan applications, tax documents, emails and photographs.
Mr Manafort's lawyers decided not to call any witnesses, and Mr Manafort himself will not testify in his own defence.
The defence have sought to portray Mr Gates as being at the centre of any fraud, saying Mr Manafort was merely too trusting.
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Once again, perhaps in contrast to Mr Westling's previous statement, the defence tried to discredit Mr Gates, saying his testimony was not reliable and neither was that of accountant Cindy Laporta.
“It’s only when the government shows up and starts asking, ‘How do you explain this?’ that people start feeling in hindsight something was wrong,” Mr Westling claimed, pointing to Ms Laporta's testimony in which she said she helped Mr Manafort commit fraud.
Mr Westling said Ms Laporta “seems like someone who worked pretty hard to stay on the right side of things" in an effort to show the jury Mr Manafort did not intend to commit fraud despite Ms Laporta's testimony.
“We all feel a little guilty when the FBI shows up – it’s just human nature," he added.
To read more of Ms Laporta's testimony head to our coverage of that trial day here.
Kevin Downing has taken over closing arguments from his colleague.
Mr Gates had pleaded guilty to the original October 2017 indictment and has been cooperating with Mr Mueller's team since then.
Mr Downing said the deputy campaign manager had "signature authority" over some of the more than 30 overseas accounts, mainly in Cyprus, Mr Manafort is accused of not reporting on his tax returns.
He stole "a few million" dollars from his business partner, Mr Downing said, once again accusing Mr Gates of wrongdoing to take the pressure off Mr Manafort.
Mr Downing claimed Mr Gates stole money from Mr Manafort because “he could not afford the lifestyle he was living.”
It was revealed during Mr Gates' testimony he had a secret flat in London he used for an extramarital affair and the money may have been used for high-end hotel stays and restaurants.
He also dug into the credibility of Mr Gates' testimony, telling the jury: “To the very end, he lied to you".
Mr Downing called Mr Mueller's team and the government "so desperate" to make a deal with Mr Gates his plea agreement allows his lawyers to argue for a sentence of probation in exchange for cooperative testimony.
“How he was able to get the deal he got, I have no idea," Mr Downing said, adding that Mr Gates was "fabricating" discussions with his business partner about fraud in order to get his plea deal.
“Mr. Gates was orchestrating a multimillion dollar embezzlement scheme," Mr Downing said.
About Ms Laporta's lack of action at the time, he noted: “If the accountants had picked up the phone, maybe none of us would be here right now".
Mr Downing then attacked prosecutors for not providing a clear "scheme to conceal" to jurors rather than wire transfer records listing Mr Manafort's account numbers.
How is that “grand concealment?” Mr Downing asked the jury, adding “it doesn’t make any sense".
He then concluded closing arguments for the defence.
After a short break for the jury, prosecutors now make their closing statements.
Judge TS Ellis instructed the jury to ignore statements about how Mr Manafort was selectively chosen by the prosecution and reminded them the government was under no obligation to audit Mr Manafort prior to the trial, as the defence had claimed the government should have done in order to avoid the whole ordeal.
Both parties are now conferring about whether the defence said Federal Savings Bank made money from the $16m (£12.6m) loan.
Greg Andres is the prosecutor handling closing arguments and before the break he said Mr Manafort is "not above the law."
Regarding the defence's attack of Mr Gates' credibility and character, Mr Andres reminded jurors “we’re not asking you to like him" and that Mr Manafort's alleged crimes did not solely hinge on his former business partner's testimony.
He also argued the defence's tactic to make Mr Gates admit to the affair was perhaps a diversion tactic. “Was it to distract you? Does it matter? Does it make Mr. Manafort any less guilty?," he asked.
Mr Andres argued the defence's claim Mr Gates was implicated in the tax evasion and bank fraud because he admitted to embezzling from Mr Manafort was absurd.
“He didn’t choose a Boy Scout,” the prosecutor said of Mr Gates, who he said Mr Manafort had treated like a crime protege for several years.
Mr Andres then addressed the defence's claim Mr Gates and others could have signed and controlled the money in the overseas accounts as well as the loans in question.
"Is it possible or plausible that somebody, maybe even Rick Gates, signed" Mr Manafort's name to overseas bank accounts, deposited millions of dollars in them, and then paid Mr Manafort's bills from those accounts for him?, Mr Andres asked the jury.
"Does that make any sense at all? We should all be so lucky," Mr Andres said, prompting some laughter in the courtroom.
The prosecution then pointed to the trove of email evidence it presented during the trial.
"These are all emails Mr. Manafort wrote himself. No Rick Gates on these emails — not one," Mr Andres said.
He then referred to the former foreign political agent as "Mr Manafraud".
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