Taxes Consolidation Act 1997 section 1078C

Provision of information to juries

Section 1078C allows a trial judge, in criminal proceedings for tax offences or offences under the Waiver of Certain Tax, Interest and Penalties Act 1993, to order that copies of specified documents be provided to the jury to assist their deliberations.

• The trial judge may direct that copies of documents admitted in evidence, transcripts of speeches, evidence, the judge's charge, and any helpful charts or summaries be given to the jury in whatever form the judge considers appropriate.
• The judge may also order that an affidavit prepared by an accountant or other qualified person, summarising relevant transactions in plain language, be provided to the jury.
• Where the prosecution seeks to have such a summary document given to the jury, it must first provide a copy to the accused before the trial, and the judge must consider any objections raised by the defence.
• Where the judge orders that an expert's affidavit be given to the jury, the expert must be called by the prosecution as a witness and may be required by the judge to give evidence on procedures or principles within their field of expertise.