Revenue Note for Guidance

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Revenue Note for Guidance

1078C Provision of information to juries

This section allows the judge, in a trial of an indictable offence, to supply copies of certain documents to members of the jury to assist them in their understanding of the case being heard. Such documents can include, not only documents submitted in evidence and transcripts of the proceedings, but also an affidavit of an expert summarising transactions undertaken by the accused or others. However, any such expert must also be summonsed by the prosecution to attend the trial and may be required by the trial judge to give evidence.

Relevant Date: Finance Act 2021