The prosecutor appealed against a ruling by the trial judge that, on an allegation that they had given agents of a commonwealth country substantial sums in return for lenient tax treament, it was necessary for the prosecution to prove that the agents of the tax authorities did not have the consent of the tax authorities, as their employer or principal, to receive the sum of money or other consideration.
Held: The appeal succeeded. The prosecution does not have to prove as an ingredient of the offences under s.1 of the 1906 Act that the principal did not know of the payment and did not give his informed consent. The prosecution need do no more than prove that the payment made for the prohibited purpose was made corruptly.
Sir John Thomas LCJ, Rafferty LJ, Henriques J
[2013] EWCA Crim 2287, [2013] WLR(D) 472
Bailii
Prevention of Corruption Act 1906 1
England and Wales
Crime
Updated: 10 November 2021; Ref: scu.518814