[2025] EWHC 2684 (KB)

It was the Claimants’ pleaded case that the relevant officers failed to give proper weight to and/or to take into account positive evidence and/or the absence of evidence of impropriety within the PwC report.

The Claimants did not request that I consider the lengthy report in detail rather they relied upon selected extracts. No particular part of the report was put to any of the Defendant’s witness. Instead, a generalised point was made that the report had not found fraud.

I have considered those extracts and have made reference to what I consider the most significant parts.

DS Brownsell referred to the report in the summary, quoting a definition of extra care from that report and he was not cross-examined on his analysis.

A statement was obtained from Mr Benka and as I have set out he stated that they did not carry out an audit, and that his understanding of extra care was based on what he was told by the Claimants.

The phrase “failed to give proper weight” is ordinarily seen in particulars of negligence or in respect of an exercise of discretion and I can see no basis for any allegation that the officers deliberately or maliciously ignored or downplayed the content of the PwC report.