10. CASES on Criminal law.

Question 1

BP v Elstone (2010)

Answer 1

A petrochemical enginer was awarded compensation for detriment by his current employer due to a protected disclosure made before his engagement.

Question 2

Bill v D Morgan plc (2000)

Answer 2

An accountancy assistant was deemed not to have a ‘reasonable belief’ of financial and accounting irrregularities because he could produce no supporting documentation.

Question 3

Goode v Marks and Spencer Plc (2010)

Answer 3

A disclosure via a letter to The Times regarding potential reductions in redundancy rights was deemed to be an opinion rather than evidence of an intention to avoid a legal obligation and was therefore not deemed to be a protected disclosure.

Question 4

R (Prudential PLC) v Special Commissioner of Income Tax (2013)

Answer 4

The Prudential were required to disclose documents concerning their tax liability despite them containing advice which were believed to have been given in privileged circumstances.

The Supreme Court held that in the absence of a specific statutory provision, professional legal privilege applies only to solicitors, barristers, e.t.c. and not accountants.