Washington | The unsealed indictment against former president Donald Trump on Tuesday (Wednesday AEST) laid out an unexpected accusation that bolstered what many legal experts have described as an otherwise risky and novel case: prosecutors allege that he falsified business records in part for a plan to deceive state tax authorities.

For weeks, observers have wondered about the exact charges Manhattan District Attorney Alvin Bragg would bring. Accusing Trump of bookkeeping fraud to conceal campaign finance violations, many believed, could raise significant legal challenges. That accusation turned out to be a major part of Bragg’s theory – but not all of it.