Marcus Alder, 48, rang police on November 6, 2006, saying he had discovered his friend Phillip Tyssen-Gee, 50, dead at his home in Somersham.

Mr Tyssen-Gee was found lying at the bottom of the stairs with a cord tied around his neck and an imitation revolver lying next to his body, Peterborough Crown Court heard.

Alder told 999 operators he had tried to hang himself, but it was not until two days later when he returned to the house with Mr Tyssen-Gee's solicitor that he claimed to have found a suicide note.

It left him half of the estate, adding: "For quarter of a century you have been my friend, the only one who gave a damn."

Alder, of Offord Darcy, Cambs, denies one count of intending to pervert the course of justice and eleven other charges including fraud and possesion of a firearm.

The court heard that Mr Tyssen-Gee had inherited around half a million pounds from his mother when she died in 2000, and had named four relatives in Germany as the beneficiaries of his will.

Prosecuting counsel Tim Spencer QC told the court how a few days after Mr Tyssen-Gee's death, his solicitor, Mr Wood, and Mr Alder went to his house to pick up some books. There Mr Alder discovered a suicide note typed on a piece of yellow paper personally addressed to him which bequeathed him half of Mr Tyssen-Gee's estate.

The note read: "I have decided to end my life and will leave this note where you can find it.

"For quarter of a century you have been my friend, the only one who gave a damn. I want you to have half my estate."

Mr Spencer told the court: "He carried out a charade. He went to the bookshelves and at a time when Mr Wood's back was turned he said "I have found a suicide note.

"Then he said "Oh my god, the police will think I killed Phillip"."
Mr Spencer added: "That note is a fraud. It was not signed by Mr Tyssen-Gee, it was not written by Mr Tyssen-Gee. It was forged by the defendant."

The trial continues

See tomorrow's (Thursday, September 25) Town Crier for more details of the trial.