The United States, in connection with the investigation of an alleged fraud, sought the assistance of the Secretary of State to obtain evidence and information from members of an English firm of accountants, who were not themselves under suspicion. The matter was referred to the Director and the solicitors for the accountants sought access to the letter of request. Access was refused, on the basis that it was by treaty a confidential document, but the Director went on to provide detailed information as to the American investigation, based on the letter of request.
Held: Lord Justice Kennedy: ‘Having regard to the treaty obligations it is right to start from the position that the letter of request is not a disclosable document, but justice must be done to those who are the subject of a section 2 notice pursuant to a letter of request and the consequential request from the Secretary of State to the Director of the SFO pursuant to section 4(2A) of the Act. The needs of justice can normally be met, as in this case, if when a request is made for disclosure of the letter of request information is given as to the nature of the criminal investigation, but in some cases the requirements of justice may require more.’
Judges:
Lord Justice Kennedy
Citations:
[2002] EWCA 2304 Admin
Jurisdiction:
England and Wales
Cited by:
Cited – Energy Financing Team Ltd and others v The Director of the Serious Fraud Office, Bow Street Magistrates Court Admn 22-Jul-2005
The claimants sought to set aside warrants and executions under them to provide assistance to a foreign court investigating alleged unlawful assistance to companies in Bosnia Herzegovina.
Held: The issue of such a warrant was a serious step. . .
Lists of cited by and citing cases may be incomplete.
Criminal Practice
Updated: 30 April 2022; Ref: scu.230387