Abstract

This chapter studies disclosure, which is one of the main areas for challenge in fraud and economic crime cases. If the prosecution fails to discharge their disclosure obligations from the outset, then this provides the defence with reasons to challenge the basis of the prosecution. Failure to comply with the legislation, guidelines, and codes of practice may jeopardise any prosecution case. The chapter describes the elements to be taken into consideration regarding disclosure in fraud cases. It is important that those dealing with disclosure are suitably trained to undertake that role. The chapter then looks at manual guidance (MG) forms; the disclosure officer's policy file and Crown Prosecution Service (CPS) disclosure management document; and digital disclosure strategy. It also considers third-party material; legal professional privilege (LPP) material; and the use of Home Office Large Major Enquiry System (HOLMES) and other case management systems.