A lot of clients ask us whether scanned or microfilmed
documents are acceptable in law as evidence. While we are not lawyers
and you should either consult a solicitor or take a look at
http://www.hmrc.gov.uk/, from experience there are some basic rules of thumb.
The key principle is known as "best available evidence"
or in other words, if there is no hard copy available then a copy
from an electronic or microfilmed image is generally acceptable,
provided that it can be shown to have come from a system designed
for the archiving of documents and are scanned or filmed in accordance
with British Standards.
For immediate help and advice call us now on
01322 440952 or email . |
