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‘THIS DOCUMENT IS SUBJECT TO LEGAL PROFESSIONAL PRIVILEGE AND MUST NOT BE DISCLOSED TO ANY PERSON
WITHOUT THE EXPRESS AUTHORITY OF POST OFFICE LTD GENERAL COUNSEL OR CARTWRIGHT KING
CCRC CASE BRIEFING NOTE
Name: : Khayam Ishaq
Subpostoffice: Birkenshaw
Offence(s) : Theft
Loss : £21,168.64
Plea(s) : Guilty
Sentence : 54 weeks imprisonment
Date:
Convicted: 17" March 2013
Sentenced : 22"4 April 2013
Prosecution case
Audit: 8" February 2011 — loss ascertained
Horizon data for the period of 2nd November 2010 to 31° January 2011 indicated that
during the relevant period a large number of stock reversal transactions relating to stamp
sales had been conducted on Horizon, both under this defendant’s own Log-in IDs and
that of his clerk Mr. Umair LIAQUAT
In interview he denied taking any money. He had been having unexplained shortages
which he had reported. He was unable to explain the losses.
Defence case :
In a Defence Statement dated the 29" August 2012 raised the following assertions:
i. The Post Office “Horizon” software/hardware system had in the
past on numerous occasions malfunctioned causing difficulties in
reconciling sales, receipt and stock figures. The defendant had
reported the same to the Post Office helpline seeking assistance
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‘THIS DOCUMENT IS SUBJECT TO LEGAL PROFESSIONAL PRIVILEGE AND MUST NOT BE DISCLOSED TO ANY PERSON
WITHOUT THE EXPRESS AUTHORITY OF POST OFFICE LTD GENERAL COUNSEL OR CARTWRIGHT KING
but little or no successful assistance was afforded to him despite
the said requests.
ii. The defendant had of necessity to make certain adjustments by
way of “reversals” on the Horizon system so as to ensure the sales,
receipt and stock figures reconciled. This was done on the basis of
clear malfunctioning of the system (and in accordance with the
limited training given to the Defendant by the Post Office in the
past and with very little support thereafter).
In his request for disclosure contained within his Defence Statement the
defendant sought disclosure of:
iii. All material to the knowledge of the prosecution in existence ...that
reasonably supports ....the contention that the Post Office Horizon
software/hardware system has proved to be unreliable and/or
inaccurate and/or susceptible to malfunction and/or otherwise
prone to the production of erroneous results.
iv. The full results ....of all internal and/or external investigations
and/or enquiries and/or reviews ..into the correct functioning of
the Post Office Horizon hardware/software system.
In an Addendum Defence Statement dated the 20'" February 2013 disclosure of
material relating to telephone calls to the helpline. He indicated that Horizon
would “freeze” and would give inaccurate total figures at the end of
trading/balance periods. He had called the helpline some 10 or more times per
month. He sought disclosure of details of his calls.
A few days prior to the commencement of the first trial, the defendant served an
expert report written by Beverley IBBOTSON of PKF Accountants and Business
Advisers. Ms. Ibbotson identified a number of minor audit and stock discrepancies
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THIS DOCUMENT IS SUBJECT TO LEGAL PROFESSIONAL PRIVILEGE AND MUST NOT BE DISCLOSED TO ANY PERSON
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but did not seek to suggest that the underlying Horizon transactions were not
conducted by the defendant, under either his own Log-in ID’s or that of Umair
Liaquat.
Prosecution response to defence
Gareth Jenkins provided two statements in response to the Defence Statements
served by the defendant. On the 15*" January 2013 he provided an expert report
detailing what he described as “...further background information” on the Horizon
system. The statement dealt with the operations capability and function of
Horizon; operating architecture; and the checks and balances built into and
conducted by the system. He concluded that it was his belief that Horizon “...will
accurately record all data that is submitted to it and correctly account for it.”
In his second expert report, dated the 6" March 2013 Mr, Jenkins sought to
respond the matters raised in the defendant’s Addendum Defence Statement. This
report adds little to the case for the prosecution and does not undermine the
defence case.
Ms. Ibbotson and Mr. Jenkins conducted joint expert talks on the 25" and 26"
February and on the 26" produced a joint expert report. That report largely
confirmed that both experts agreed that there had been a number of otherwise
unexplained reversals on Horizon. Ms. Ibbotson added her concern that, despite
requests for disclosure, she had not seen any evidence as to how much physical
cash was held at the post office on the date of audit.
Issues : Full on attack on the Horizon System — involvement
of Gareth Jenkins as Prosecution Expert.
Comments : This is a case where Gareth Jenkins attended court and it
was after his conference with the defence expert that the defendant pleaded guilty. Mr
Jenkins is a tainted witness owing to his failure to disclose the matters referred to in the
Second Sight Interim report that were within his knowledge as shown by the Helen Rose
Report.
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‘THIS DOCUMENT IS SUBJECT TO LEGAL PROFESSIONAL PRIVILEGE AND MUST NOT BE DISCLOSED TO ANY PERSON
WITHOUT THE EXPRESS AUTHORITY OF POST OFFICE LTD GENERAL COUNSEL OR CARTWRIGHT KING
Notwithstanding the fact that there was evidence independent of the Horizon System and
the defendant’s belated guilty plea this is one of the cases that more likely to be picked
up by the CCRC owing to the presence of Mr Jenkins and his involvement with the
prosecution expert just before the guilty plea was tendered.
Harry Bowyer 22" June 2015