Forensic Articles
by Antony Fanshawe
Forensic accounting
I have been asked to write about Forensic Accounting, which is a dull subject which I, mysteriously, find quite exciting. I think it’s the word forensic. Having always wanted to be a detective, the idea of finding clues, chasing them down and then fitting a sustainable narrative to them is, to me, fascinating. Accounting is a language for communicating financial information about business, but business activities are nuanced, and the numbers alone cannot fully reveal the motivations and outcomes of transactions. This is where experience is invaluable- in understanding the business and the context of the events and interpreting the accounts accordingly. Experience helps filter the important issues from the flotsam and informs the reporting of findings and opinions concisely for the benefit of the Court.
What I do is story-telling, but non-fiction; history not romance!
I have come to expert work by a roundabout route. I am a chartered accountant, who qualified with Price Waterhouse and then went into their insolvency department in 1981 after a spell in Egypt. I left PW in 1990 setting up my own corporate finance and recovery practice, Fanshawe Lofts, which traded very successfully for 18 years until 2008 when we sold it to Begbies Traynor. I was a partner with BTG until the end of 2012. In early 2013 I set up FPN Ltd with my business partner, and in 2018 I decided not to renew my Insolvency Licence, turning my hand to Corporate Finance, strategic advisory and expert work.
In 2002 I was awarded an MBA by the University of Bath and for 12 years I was a member of R3 Council, and instrumental in establishing the Thames Valley chapter of R3
I have taken on expert assignments since the turn of the (21st) century, these have varied from business valuations for divorce, to wrongful and, in one case, fraudulent, trading allegations, by way of preferences, misfeasance, and insolvency practitioners’ conduct and fees.
I have always seen my expert work as being an adjunct to my main practice, and being informed by my advisory work, rather than being the main source of my income.
In addition to appearing in court (of which more below), I have assisted with mediations and negotiated settlements.
I work on both sides of the fence, but increasingly I am instructed by the defence.
Cross Examination
Let’s start with the tricky bit, the elephant in the room, the acid test, which can reduce the most confident experts to gibbering wrecks, and which most experts hope will never happen to them- Cross Examination.
I work on the assumption that every case could end up in court, and that means cross examination. And so the choice of an expert should, in my view, be made with that outcome in mind.
Being cross-examined is undoubtedly nerve-wracking, and can be difficult if the expert is mainly desk bound and not used to robust social interactions. I have a strong minded wife and children and I am a former IP. So, I am used to being criticised. This experience stands me in good stead whether I am cold calling to sell a business or giving evidence under cross-examination.
The first thing I learnt about expert work is to turn to the bench and address my comments to the judge. I never forget that my job is to assist the Court in coming to its judgement and not to assist Counsel facing me.
This is really helpful in overcoming the initial butterflies. I find that by being helpful to the court the court will often reciprocate and be helpful to me.
There are other tricks. Imagine that Counsel (theirs not yours) is naked, for example. But this can be too much to bear…..
I also remind myself that I have a considerable depth of expertise and experience, which is rare if not unique, and I am comfortable with it. And opposing Counsel has his/hers. Theirs is law and mine is real and commercial life, insolvency practice and accountancy. If you think about these categories of knowledge as Venn diagram sets, our sets overlap. I know something about the law, and barristers know something about real life and accountancy for example. But I have found that when it comes to accountancy and commercial practice there can be weaknesses in the attack.
It is crucial to know your stuff. Not just technical knowledge but also the nitty gritty of your assignment and the commercial context of the business. It is also important to express yourself clearly, concisely and in everyday language, avoiding needless technical terms where possible. Above all you need to be able to think on your feet and respond quickly.
The argument concerned the profitability of the (construction) company during a period of alleged wrongful trading, much of which turned on the margins achieved. I was, out of the blue, shown an earlier year’s results from the comparable period, which showed a gross margin of 17%, which the opposing Counsel seemed to think was a poor result. I replied, without any appreciable delay, that if that margin had been achieved in the period of wrongful trading then the company would have been quite profitable.
There was a collapse of (a rather) stout party (not one to imagine naked), and the Court found in favour of my clients.
I am not always as lucky as that. Benjamin Franklin said “Diligence is the mother of good luck”. I like to think that this is right, but it might not be because Donald Trump thinks “Everything in life is luck”. You decide.
Assumptions
Accounting is as I have said a language for business. And like any language it is governed by rules. It may seem strange to say but it’s not the numbers that tell the story but the assumptions and the accounting standards that lie behind them. With different interpretations, losses can become profits and insolvent balance sheets can look quite handsome.
The most common argument is the treatment as assets of expenditure which may or may not yield a return to the business in the future eg R&D, goodwill on acquisition, work in progress or stock and so on. The effect is to avoid any hit to profit and to improve or at least sustain the balance sheet. You may have noticed that this habit has slipped into the political vocabulary in the last few years. Listen to politicians talk about “investment” rather than expenditure; so much more attractive, but at the end of the day they are still spending your cash.
It does matter where the debit for the payment goes. In one of my cases the pleadings had treated payments to another company in the same group as benefitting the receiving party. But the other side of the accounting entry had gone to the intercompany account and they had been repaid- hence there was no permanent benefit to the recipient. However other payments had been incurred on behalf of the other companies in the group. A large part of my job was to help sort out the pleadings and replace them with a new argument with in depth evidential support from the accounting records.
When looking at the commercial reality facing a company an analysis of the cash position and likely projection can be much more revealing than the conventional accounts. Ultimately the success or failure of a business turns on its ability to generate or raise cash (whether debt or equity). Profit, at the end of the day is a proxy for cash generation and sometimes not a very good one!
It is a truism that the one thing you know about financial forecasts is that they will be wrong. They are though useful as an indicator of what could happen in the business. And at the very least they should make management think about their business, understand their cost structures and be realistic about what sales and margins they should achieve. Forecasts are always under-pinned by assumptions. Once the assumptions are understood- not always an easy task as accountants are often very poor at stating assumptions- it is a question of understanding whether the assumptions make sense in the context of the historic performance of the business and its current performance (in winning contracts for example). It is equally important that the forecasts should be well-constructed and reflect the stated assumptions (eg do they really show debtors being collected on 60 days?). If not they may have to be re-done.
Early engagement
Like many of my fellow experts, I am of a certain age, and have seen a lot in my professional life. And I like to share it. I know that budgets are tight in litigation, but can I respectfully suggest that a meeting with the expert at an early stage in the process can be very worthwhile? In the case of my specialism it can bring a commercial and “best practice” viewpoint to inform the approach taken to the conduct of the claim which can avoid or at least mitigate the need to change course, expensively, at a later point in the process.
To issue, or not to issue, is a very big financial decision for the client, and so it’s critical that the advisers do their best to ensure that the target is worthwhile and the strategy as well informed as it can be. Lawyers do very good law. Old IP’s do very good commercial. They are two different things. But at the end of the day clients tend to be interested in the commercial and rarely the law.
Remember, sometimes the best advice is to do nothing.
The Approach
Information gathering comes first, as in any professional exercise. This means reading and internalising the brief and the supporting papers, speaking to the principals, if possible, researching the company and its business by searches both of the company and its directors and by general internet searches around the subject. Understanding the business and how it was/is conducted and its commercial and regulatory environment can help build an idea of the context in which the company operated and how it operated. It really helps me to be able to relate the instruction to businesses that I have been involved in (or deconstructed in my role as an insolvency practitioner) in the past, and to recollect (if I can) any tricks of the trade or pitfalls, and if possible to think myself into the mind-set of the directors or the insolvency practitioner.
At this stage the picture I have is, necessarily, broad brush. It needs focus, and that means financial analysis. It’s amazing what emerges once one does some simple ratios and look at the trends over a number of years.
Gross margins are always very revealing. Are they too low/high for this type of business. If so, why? I would expect to be told that there is a solid commercial reason but it could be something else- the costs accounted for in arriving at the gross margin (is labour treated as direct or overhead?) or something as simple as the calculation of the stock value. If stock is what we call a plug figure (ie a guess) then the gross margin will be inevitably be wrong taken because stock movement is an important number in the calculation. Equally stock write offs will affect gross margin as will the basis of valuation of stock or work-in-progress, or any changes in the method of accounting year on year. All of this could affect underlying profitability, and may need to be explored, explained and interpreted in the context of the questions asked.
It can be a useful technique in getting to the heart of the matter to posit a counterfactual. So, one can say, this is what happened (say, the behaviour complained of), and this is what the outcome was. What would the outcome have been if something else had happened (which is not being complained of)? The argument goes, if the outcome was similar why is behaviour A wrong and B acceptable? This is one of the most interesting parts of the job as it requires a degree of creativity and very clear exposition and application of the assumptions adopted.
Making Mistakes
We can all be geniuses when we are comfortable and unchallenged. It’s relatively easy to produce attractive and superficially persuasive first reports. But that feeling of satisfaction rarely survives the first experts’ meeting when the report will be picked over thoroughly, conclusions will be challenged and any errors will be picked up and magnified. Mistakes can reduce the expert’s credibility when it comes to cross examination, and the confidence of his professional team. I know only too well how easy it is inadvertently to overlook transcription errors or Excel formulas that pick up the wrong cells. When found they need to be corrected without delay.
Check and double check, and then ideally get someone else to check it again. It becomes almost impossible to read one’s own work with any objectivity after a while, and fresh pair of eyes is invaluable.
I have recently seen a report where the expert has had to replace four (yes four) appendices because they were all wrong- by which I mean that they did not match their description, and consequently undermined the argument he was trying to make and by implication the integrity of the rest of his report.
This was a report produced by a top ten firm. The work had been delegated by the (partner) expert, and clearly not fully checked before it was released. I was impressed by the partner’s grasp, but less so by his assistants’ and the firm’s quality assurance.
I do all the work myself, and while that can be limiting, I do know what work has been done, I am very familiar with the facts and arguments, and I take full responsibility for my output.
But we are human and there but for the Grace of God go all of us. These things can hole an argument below the waterline, and change the balance in the negotiations.
Coming to Conclusions
When it comes to giving opinions on the evidence, I find myself from time to time thinking the same as Sherlock Holmes (fictionally) did when he repeatedly said to Watson, “When you have eliminated the impossible, whatever remains, however improbable, must be the truth. We know that he did not come through the door, the window, or the chimney. We also know that he could not have been concealed in the room, as there is no concealment possible. When, then, did he come?" (Sign of Four). What this reveals is a willingness to think the improbable and to think it in 4 dimensions. Sherlock does not ask where he came in, he asks when did he come- so it is not a question about a place in space but a place in time.
And that requires thought and relevant knowledge. And that’s the hardest part, and the bit you can’t see, and, which, at the end of the day, is what gets results.
Thank you
Antony Fanshawe October 2018
Antony can be contacted on 07979 103275 or at This email address is being protected from spambots. You need JavaScript enabled to view it..
www.fpn.uk.com
Do you remember the movie “The Good, the Bad and the Ugly?” If you don’t,let’s just say the movie plot, and many other proto typical “spaghetti westerns,”involved someone hiring a bad gunslinger to either run people out of town or off lucrative land just to suit their own interests. Those gunslingers were so-called “hired guns.”
It’s a relatively common term in certain industries.Lawyers, doctors and forensic engineers or experts can all be considered a hired gun based on the circumstance.There is also more of a tendency to use(and believe) the use of a hired gun when it involves a large company versus an individual. For example,a corporate headquarters defending their company actions rather than individual “who was wronged.”But, it’s not really that black and white.
by Tina Lannin
Tina is a life-long lip reader, she is totally deaf and is a certified lip reading teacher. She has worked as a forensic lip reader for 20 years and heads up a forensic lip reading team at 121 Captions.
by Professor Niamh Nic Daeid, Mr Michael Marra, Dr Christian Cole, Dr Emma Comrie and Dr Heather Doran
The new WMG Forensic Centre for Digital Scanning and 3D printing – a research hub supporting Homicide Investigation has secured investment from West Midlands police to scan injuries and produce 3D print outs for use in expert testimonies.
Using Linear Scheduling Methodology tools to simplify forensic delay analysis for dispute resolution by Dimitrios Tousiakis, Director, HKA
Our Directors are:-
David Cook JP FCA MAE who is a Justice of the Peace, a Chartered Accountant, accredited by the Institute as a Forensic Accountant, A Member of the Academy of Experts, accredited by them as an Expert Witness, and is a member of the Professional Negligence Lawyers Association and the Society of Expert Witnesses.
Chris Gahagan LLB FCA, who is a Chartered Accountant, an Associate Member of the Academy of Experts and a member of the Society of Expert Witnesses with experience in commerce as well as professional practice
by Bee-Lean Chew
Professor Lorna Dawson, Head of Soil Forensics at the James Hutton Institute and SEFARI Advisor on the Scottish Government‘s Strategic Research Programme 2016-2021, has been recognised with an Expert Witness Award 2019 by specialist magazine Lawyer Monthly, coinciding with her induction as a Fellow of the Royal Society of Edinburgh (FRSE).
The Chartered Society of Forensic Sciences is an internationally recognised professional body with almost 3000 members in over 60 countries.
Following a Randox Testing Services (RTS) report to Greater Manchester Police of alleged data manipulation within their laboratory processes, a team of experts identified that thousands of cases had been affected and a major national retesting programme was commissioned
In this article I explain how cryptocurrencies are used to launder illicit funds and how this affects the asset tracing work of forensic accountants
by Rob Miller, an experienced forensic accountant who is a director and co-founder of Inquesta
by Jason Bergerson and Alistair Ewing
by Jo Millington BSc (Hons) MSc PGCert MIABPA MCSFS
Following a Randox Testing Services (RTS) report to Greater Manchester Police of alleged data manipulation within their laboratory processes, a team of experts identified that thousands of cases had been affected and a majornational retesting programme was commissioned.
Forensics Europe Expo is the only event of its kind dedicated to forensic science and is the primary meeting place for thousands of forensics professionals each year. Following 6 successful cycles, the 7th edition will – for the first time – take place on the same show floor as Security & Counter Terror Expo at Olympia, London. As part of UK Security Week, Forensics Europe Expo will connect together the industry’s entire supply chain and provide an all-in-one platform to engage with the most qualified experts and specialists.
One of the biggest crime scene training facilities for students in the UK has been created at Nottingham Trent University.
by Kelly Elkins, Towson University
A Met Forensics Technician has received a national award from the International Fund for Animal Welfare (IFAW). Mark Moseley, 42, was rewarded for his work in developing a unique ivory fingerprinting kit which is being used to combat the illegal trade in ivory.
A ground-breaking fingerprint profiling method designed by Sheffield Hallam University that can provide an in-depth analysis of fingerprints at crime scenes has been proven to be compatible with reallife forensic investigations.
New forensic technology created by scientists at Loughborough University will make it “impossible” for criminals to erase their fingerprints from crime scenes.
A lecturing team is celebrating the news that their hard work has paid off, resulting in accreditation by the Chartered Society of Forensic Sciences.
Locard’s Exchange Principle sates that in forensics “every contact leaves a trace”. This most fundamental of principles holds true just as well in the world of digital forensics, but increasingly we must consider more carefully both what these points of contact are; and when contact is made, where these traces may be found.
The Home Office recently announced the reappointment of Dr Gillian Tully as Forensic Science Regulator.
by Mark McCabe MI Fire E, IAAI-CFI. IAAI-ECT
In our experience we have found many legal professionals are unsure how digital forensics can assist when it comes to cases; “Is it applicable?” “How do I get it?” “What do I ask for?”
A lack of funding to improve forensic science is jeopardising the integrity of the criminal justice system, a new report warns
Blood spatters and saliva at crime scenes can accurately reveal the age of a missing victim or suspect.
Cranfield University has become the first university in the UK to receive full certification from the UK Government Communications Headquarters, GCHQ, for a digital forensics course.
by Jo Millington BSc (Hons) MSc PGCert MIABPA, Senior Forensic Scientist, ArroGen Forensics Ltd
by Dr Thomas Walford
by John Owen, ArroGen Forensics Ltd. The Forensic Marketplace, and the way that forensic science is commissioned and delivered, has changed significantly over recent years.
Problems in expert evidence going beyond the rules. By Alec Samuels
by Emma Wilson - Prometheus Forensic Services
University of Leicester project to empower victims and support prosecutions in cases of sexual violence in conflict zones
Researchers from the University of Leicester have launched a new project to investigate alternative ways of collecting DNA evidence from victims of sexual violence in conflict zones and displaced communities, including refugee camps.
The project, which is led by Dr Lisa Smith from the University of Leicester’s Department of Criminology, will explore new methods for collecting forensic DNA
evidence in cases of sexual violence for use in regions where victims do not have access to medical facilities in order to provide victims with access to justice that may otherwise be unavailable.
The research is being launched before representatives from the UN and Education Secretary Nicky Morgan at the UN’s HeForShe’s First-Ever #GetFree Tour at the University of Leicester on Tuesday 29 September.
Dr Smith explained: “In regions experiencing armed conflict, it is well documented that sexual violence is used strategically by armed groups against communities, families, and individuals. Although the use of sexual violence as a weapon of war is prohibited by international criminal law, these cases are notoriously difficult to prosecute, often because of a lack of available evidence. Forensic examinations of victims are often not carried out due to a lack of access to medical facilities, lack of trained medical and police professionals, and safety and security concerns.
“I hope that this sort of research will help to raise awareness of the issue of sexual violence against vulnerable people in circumstances such as armed conflict and displaced communities, and encourage international organisations to seek innovative ways to use forensic science to give victims of sexual violence access to justice around the world.”
The first phase of the project, which is supported by the University Prospects Fund, involves researchers from the University of Leicester’s Departments of Criminology and Genetics collaborating with Thermo Fisher Scientific to test a variety of alternative DNA recovery techniques in order to determine their suitability for use on the ground in challenging circumstances, in order to overcome technical and cultural barriers which currently exist in remote regions.
The team will also be bidding for a large research grant in early 2016 which will enable them to conduct research ‘on the ground’ in various affecte regions worldwide.
The project will be highlighted amongst other Leicester research at the UN HeForShe event. Leicester has been chosen by the United Nations as an IMPACT champion to identify and test gender equality initiatives for the UN Women’s HeForShe 10x10x10 international campaign to get a billion boys and men involved in championing the rights of women. Ten university leaders worldwide – including Professor Paul Boyle, President & Vice-Chancellor of the University of Leicester - will join 10 world leaders and 10 company chief executives to spearhead the campaign with game-changing action for gender equality.
Dr Smith said: “The HeForShe campaign aims to achieve gender equality, and sexual violence is just one of the ways that women, men, and children are
victimised around the world. The HeForShe campaign is led by UN Women, and part of their remit is the aim to end sexual violence against women and work towards peace and security for women and girls worldwide. This research project hopes to use forensic science to offer justice to victims of sexual violence and support the prosecutions of perpetrators around the world.”
The project will also examine wider areas in parallel to the DNA-related research, including aspects related to the interviewing of victims and witnesses. The interviewing of victims and witnesses is a crucial part of the investigation of sexual violence in these regions, but there is currently a lack of research on issues relating to interview practices in these regions, for example, how the use of language interpreters influences the interview setting.
Professor Mark Jobling from the University of Leicester’s Department of Genetics added: “The technology for DNA testing is powerful and robust, and in the UK, where we have a functional criminal justice system, we’re accustomed to its routine use supporting convictions for rape. We aim to be smart about how we apply it, so we can also make a real difference in the more dangerous and chaotic situations that exist in conflict zones.”
by Sue Carney, ConsultantForensic Scientist, Ethos Forensics
I will never forget the time a Solicitor said to me: "It's fingerprint evidence, of course we always accept it!". He had obviously never heard of Andrew Chiory or Shirley McKie or Brandon Mayfield (the list could go on!) … have you?
We have learnt that it is vital for any evidence served to be examined. An Expert's duty is to the Court, to assist the Court with evidence within their expertise and be unbiased with the evidence they give. So, should we find we agree with another Expert, we will say so. However, we often find important facts have been ignored and have even found evidence to be completely wrong. We are not afraid to say that either!
• CCTV Evidence
What better evidence could you get than being able to see the offence happening and the person responsible? However, we are finding more frequently that the purported identifications of people from CCTV recordings are not as definitive as often alleged, and in some cases have been incorrect.
In one case in which the Defendant had been charged with a robbery on a bus, the Crown served a Police Officer's statement in which he identified the Offender seen in the CCTV footage as being the Defendant. Our Expert examined the original recording, found it to be of good quality and conducted a 'facial mapping' comparison between images of the Offender and photographs of the Defendant. Our Expert found that he could exclude the Defendant from being the Offender and the case was dropped.
In addition, it may not actually be possible to see specific actions take place, for example did a kick connect or multiple punches land on their target? CCTV footage is regularly 'over-interpreted' by those influenced by other information. Time-lapse video means that only a few images are recorded each second, for example only 6 images may have been recorded compared to 50 separate images per second for normal smooth motion. What is captured by those 6 images is chance and anything that happened in between is simply not recorded.
Furthermore, 'digital' does not necessarily mean better quality! Recordings are often compressed to help increase storage capacity, which usually reduces quality and can result in a 'blocky' image, obscuring fine detail and distorting shapes It can prove vital to have a report by an Expert who understands the limitations of CCTV recordings and states what can really be seen, so that the jury are not mislead.
• DNA Evidence
DNA is a chemical that is present in almost all of our body cells. It is the genetic material that governs the way we develop and determines our physical characteristics. We inherit half our DNA from our mother and half from our father.
For 14 years the 'SGM Plus' system was used by forensic laboratories for DNA testing. That method looked at 10 areas (or 'loci') on the DNA strand, plus the gender of the individual. At each of these loci there exist two lots of information (known as 'alleles' or 'components'), one inherited from each parent, meaning that a full SGM Plus DNA profile comprises 20 DNA components (i.e. 10 pairs), and an individual's gender identifier.
However, as more and more DNA profiles were added to the National DNA database, concern grew about the risk of finding two unrelated people with the same SGM Plus DNA profile. A new generation of DNA testing methods is therefore now in use that are known collectively as 'DNA17'. These more discriminating tests look at 16 areas on the DNA strand, plus a person's gender, meaning that a full 'DNA17' profile consists of 32 DNA components (i.e. 16 pairs) and gender, rather than the 20 components in an 'SGM Plus' profile.
We have therefore found ourselves in a crossover period, where there are thousands of DNA reference profiles from people on the National DNA Database that were produced using the SGM Plus method, whereas samples from crimes are now tested using a DNA17 system. This means that when a database 'hit' is obtained, the information from only a maximum of 10 loci (i.e. 20 components), plus gender, on a person's DNA profile is likely to have been matched to the DNA profile from the crime, from which there is potentially information from 16 loci (i.e. 32 components), plus the gender, available for comparison. There are therefore a potential 12 components from the crime sample that have not been compared with the person's DNA.
What if any of those 12 alleles do not match and the Defendant can be excluded from being the Offender?
It is therefore imperative that any DNA matches produced as a result of a DNA Database 'hit' are examined and, should it be found that the samples were profiled using systems that each look at a different number of loci on the DNA strand, new testing should be conducted using suitable methods to ensure all available evidence is considered.
Current DNA testing methods are also extremely sensitive and are able to obtain DNA profiles from tiny samples. It should always be borne in mind that whilst a full DNA profile may have been produced from a crime sample, the substance from which the profile was obtained may have been so small as to be invisible to the naked eye. For example, the 'DNA17' methods are thought to be able to produce a DNA profile from less than 10 skin cells, and it is estimated that a person sheds about 400,000 such cells a day! Methods of indirect deposition and secondary, and even tertiary, DNA transfer should not be forgotten!
Reporting methods have also evolved, with 'Streamlined Forensic Reports' (SFRs) often favoured by Police, especially when the evidence has been found as a result of a Database Hit. However, our Experts have discovered on several occasions that evidence produced in DNA SFRs has been wrong – alleged DNA matches with a supporting match probability have subsequently been found to actually be mixtures of DNA that are unsuitable for statistical evaluation!
• Crime Scene Examination and DNA Evidence
Quite often one type of evidence can have an impact on another. We were instructed in a case in which DNA obtained at a burglary scene was found to match the Defendant. The DNA had been swabbed from lip prints on the outside of a window that had been found by the Crime Scene Examiner when they powdered the crime scene looking for fingerprint evidence.
However, in an unusual set of circumstances, the Defendant had also been burgled and the same Police Crime Scene Examiner had attended the Defendant’s home to conduct an examination prior to attending the other burglary scene later that same day, and thus the question of contamination arose and our Crime Scene Examiner reviewed the evidence.
Based on information and questions raised by our Expert, the Crown’s Examiner admitted to Defence Counsel in a conference held at Court that he may have used the same fingerprint brush and powder at both crime scenes, and, because of research our Expert was aware of regarding the contamination of fingerprint brushes and powder with DNA, the Crown’s DNA Scientist confirmed that DNA could have been transferred via the fingerprint brush from the Defendant’s home to the other burglary scene. As a result, as the trial was about to start the Crown offered no evidence.
• Drugs Evidence
Police Forces have to take a practical view of forensic testing, especially with so many budget constraints. However, that can have a disastrous effect on evidence served.
In one case the Defendant had been charged with possession of cannabis with intent to supply and faced a 3 year prison sentence if convicted. The Police had
seized over 2kg of a bulky vegetable material that they suspected to be drugs, but in order to save costs they only submitted two very small samples of the
material for forensic testing, claiming they were representative samples of the whole seizure. Their forensic service provider reported that the samples were "cannabis, including leaf material and some flowering top material" and the Police subsequently valued the entire seized material at £20,000, based on it being marketable cannabis that could have been sold on the street in 2000 'deals' at £10 each.
However, the Defendant was adamant that the cannabis was "rubbish" and his Solicitor asked our Expert to examine the material that had been seized. He found that it was nearly all cannabis plant stalk and leaf with only tiny fragments of (the potent) flowering tops present, and many clay pebbles (plant growing material) mixed with it. The Police samples had in fact been unrepresentative of the bulk material which was unmarketable and in our Expert's opinion, discarded waste material from a cannabis factory (where the marketable flowering tops had been separated out).
Our Expert's report resulted in the Police agreeing with his evidence and the Defendant receiving a £150 fine for cannabis possession, instead of a jail term for
possession with intent to supply a significant quantity of cannabis.
• Fingerprint Evidence
Fingerprints are still the only accepted unique method of identification (even identical twins have different fingerprints) and such evidence is retrieved in many cases, for example the Metropolitan Police find and retrieve finger/palm marks from approximately a fifth of all crime scenes attended by their Crime Scene Examiners. However, Police Forces have their set ways in producing their evidence (especially with the introduction of 'Streamlined Forensic Reports') and very limited information is readily given.
Our fingerprint expert was asked to examine the evidence produced by the Police in relation to the armed robbery of a jewellers shop. Latex gloves had been left at the scene, which were retrieved by the Police and subjected to a fingerprint examination. A finger mark made by the Defendant was said by the Police to have been found on the inside of one of the gloves. The Defendant had a legitimate reason for touching the outside of the latex gloves but not for wearing them.
Our Expert advised Counsel that there was no proof in the evidence served by the Crown that the mark was definitely found on the inside of the glove, particularly as latex gloves are often removed in a manner that causes them to be turned inside out. On cross examination the Police could not confirm if the mark was found on the inside or outside of the glove and the Defendant was found not guilty.
It is therefore not always about whether or not the finger (or palm) mark identification is correct, there are often many other important factors that can be brought to light.
• Toxicology
Toxicology evidence can arise in many different cases, including driving related matters, assaults, sex offences and murders, and can be thought of as difficult to dispute. Techniques used to analyse blood and urine samples are specific enough that there are rarely incidences where false positive results are obtained.
It is, however, important to view the results alongside all evidence in the case. Morphine is, for example, commonly used as a pain killer and if someone has been injured morphine may have been administered to them after an incident occurred. Its presence in the blood may not therefore show that an individual was under the effect of the drug at the time of the offence.
It is also important to consider the interaction that may take place between different drugs, which can result in an enhanced effect. Individual concentrations of each drug may not themselves cause significant effects, but if a number of drugs with similar effects are taken in combination, or if drugs are taken with alcohol, this may increase their effect on an individual. The medical history of a person can also prove important when interpreting toxicological findings as certain medical conditions can alter how an individual responds to a drug.
Drugs can also undergo post mortem re-distribution, so in the case of fatalities, the level detected after death may not be representative of the level in the blood at the time of death. Interpretation of post mortem levels therefore needs to take into account the time between death and sampling, the preservatives used and the temperature at which samples have been stored. Comparison of levels in different tissue samples, such as blood, stomach contents and vitreous humour can assist with assessing the extent of post mortem re-distribution that has taken place.
An examination of toxicology evidence can therefore be of paramount importance to many cases, as it may explain an individual's behaviour and reactions to
circumstances they faced, or actually show they were not under the effect of a drug at the time of the incident.
Instructing Experts
In the interests of justice, instructing an independent expert to examine evidence is vital. Evidence might not be as absolute as it seems, only limited information may have been disclosed in a report or the evidence could even be wrong. Forensic evidence should be fairly presented, to enable the Court to consider all relevant information and ensure they are not mislead by incomplete, or even incorrect, evidence.
Mrs. Nikki Smith MCSFS
Director, Case Manager & Fingerprint Expert
BioMark Forensics Ltd.
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Web: www.forensic-science.uk.net
© BioMark Forensics Ltd. 2016
by Mr Benedict Spencer
Mr Spencer has owned and run Spencer Research Limited providing forensic science services to defence and prosecution specialising in Cell Site Analysis.
by Matthew J Parkinson BSc (Hons), Digital Forensic Analyst
Matthew G McKay MComp (Hons), Digital Forensic Analyst
by Fiona Hotston Moore – Forensics partner and Expert Witness – Ensors Chartered Accountants
by John Coates-Greetham, Forensic Meteorologist with over 30 years experience 1984-2014
Did this gun fire this bullet or cartridge case? This is one of the most frequently asked questions asked of the forensic firearms expert. Clearly the answer to this is of vital importance when it comes to investigating gun crime.
A new study has shown that germs on phones, shoes and other personal belongings can help locate a person’s whereabouts. Making a crime scene an even richer source of evidence for forensic teams thanpreviously thought.
The forensic science regulator is reviewing a series of sexual assault cases to examine whether poor evidence gathering at crime scenes may be compromising criminal justice in the UK, she has told the Guardian.
By Professor John Walker, Digital/Cyber Expert Witness
by Sue Carney, Consultant Forensic Scientist, Ethos Forensics. Interpretation of the forensic findings in sexual offence cases are amongst the most complex and difficult interpretations faced by forensic scientists. What are the forensic issues in sexual assault and rape cases? And, why is it so difficult to achieve successful prosecution of rapists?
Scientists from the University of Liverpool have sequenced the mitochondrial genome in glaucoma patients to help further understanding into the genetic basis for the disease.
Glaucoma is a major cause of irreversible blindness, affecting more than 60 million people worldwide, increasing to an estimated 79.6 million people by 2020. It is thought that the condition has genetic origins and many experiments have shown that new sequencing approaches could help understand how the condition develops.
Studies on primary open-angle glaucoma - the most common form of glaucoma - have shown that mutations in mitochondria, the energy generating structures in all cells, could give valuable insight into how to prevent the disease.
Using new gene sequencing techniques, called massively parallel sequencing, the Liverpool team have produced data on the mitochondrial genome taken from glaucoma patients from around the world.
The impact that mitochondrial gene change has on disease progression has been difficult to fully determine as cells in the human body can contain mixtures of healthy and mutated mitochondrial genes. Using this new technology, however, the researchers aim to support the delivery of personalised medicines to identify drugs that will target mutated mitochondria.
Professor Colin Willoughby, from the University’s Institute of Ageing and Chronic Disease, explains: “Understanding the genetic basis of glaucoma can direct care by helping to determine the patient's clinical risk of disease progression and visual loss.
“Increasing evidence suggests that mitochondrial dysfunction results in glaucoma and drugs that target mitochondria may emerge as future therapeutic interventions.
“Further studies on larger glaucoma numbers of patients are required to firmly establish the link between genetic defects in the mitochondrial genome and glaucoma development.
“Our research, however, has demonstrated that massively parallel sequencing is a cost-effective approach to detect a wide spectrum of mitochondrial mutations and will improve our ability to understand glaucoma, identify patients at risk of the disease or visual loss and support the development of new treatments.”
The research is published in Genetics Medicine and supported by the British Council for the Prevention of Blindness.
In a separate study, the research team in Liverpool are also analysing microRNAs in glaucoma, funded by Fight for Sight and The International Glaucoma Association. The research aims to uncover what role microRNAs play in regulating the eye’s drainage system.
The eye maintains a constant pressure by continuously producing fluid (called aqueous humour) while an equal amount of the fluid drains out of the eye through what is known as the trabecular meshwork. In the most common type of glaucoma, the trabecular meshwork becomes blocked slowly over time. As pressure in the eye mounts the optic nerve becomes damaged, leading to serious, irreversible sight loss if left untreated.
It is known that complex networks of microRNAs control whether proteins are produced or destroyed in the body, both in health and disease. In the healthy trabecular network microRNAs are involved in cell death and how the tissue responds to mechanical stress and scarring. It is not known, however, which microRNAs might play a part in primary open-angle glaucoma or which proteins they control.
Professor Colin Willoughby said “We plan to assess the microRNA genes in tissue from patients undergoing surgery for glaucoma and compare this with normal trabecular meshwork tissue.
“We will use the latest microarray technologies to assess over 2000 microRNAs in a global fashion to understand which microRNAs are linked with glaucoma. From this list we will validate the best candidates and use computer models to identify the genes and proteins they control.”
Results from the project should give significant insight into some of the key molecules involved in glaucoma. They could also help advance the emerging field of microRNA therapeutics, in which microRNA mimics or blockers against specific targets could be developed to lower eye pressure as new treatments for glaucoma. In the area of microRNA therapeutics, they have funding from the National Centre for the Replacement Refinement & Reduction of Animals in Research (NC3R) to develop an organ culture system of glaucoma in which part of a human donor eye is maintained in the laboratory to test these new miRNA therapies.
In a timely follow up to the research publication, scientists and consultants from The University of Liverpool and St Paul’s Eye Unit have got together to create an exhibition exploring the human eye at Liverpool Town Hall.
Doctors and scientists from St Paul’s and the University’s Department of Eye and Vision Science will be talking to visitors about the latest technologies and techniques being used to identify and treat eye conditions and showing them how the state-of-the-art equipment at St Paul’s is used. St. Paul’s Eye Unit dates back to 1871 and is regarded globally as a centre of excellence for care, research and education. Over 100,000 patients visit St. Paul’s Eye Unit each year.
Professor Simon Harding, from the University’s Institute of Ageing and Chronic Disease and Chair of Clinical Ophthalmology at St Paul’s Eye Unit, said: “St Paul’s has always had a huge amount of support from the local community and, as part of the Freedom of the City programme, we wanted to host an event for members of the public to allow them to discover more about the eye, meet the team, and see first-hand some of the groundbreaking work performed at the University. “This is a rare opportunity for people to explore first-hand the world of ophthalmology in a unique environment.”
The official Freedom of the City ceremony for St Paul’s Eye Unit will be presented by The Lord Mayor, Cllr Erica Kemp CBE. The accolade is recognised as ‘the highest nomination that can be bestowed to an organisation that has rendered significant and valuable service to the City.
by A Tasker - MB BS, MRCS, FRCS (Tr&Orth)
by M B Kelly - MB BS, MRCS Eng, FRCS (Tr&Orth)
John Cleese’s Ministry of Silly Walks is in the annals of comedy for its hilarious mechanics. But the walk can be more revealing than we think.David Blake specialises in sport/gait/walking, pathomechanics, and forensic podiatry. His speciality is gait (walking) analysis. The use of digital video camera equipment is used to analyse gait (walking) clinically for diagnostic purposes.
Forensic musicology has hit the headlines lately when recording artists Robin Thicke and Pharrell Williams were found liable for copyright infringement in a lawsuit accusing them of plagiarizing the late soul singer Marvin Gaye in their hit single Blurred Lines.
One of the most trained ears in this respect is Professor Joe Bennett who has been analysing and transcribing popular music for international publication since 1994. He has written more than 30 books, including transcription, teaching and reference works (published worldwide by Music Sales Group), and more than 300 articles for Total Guitar magazine and others, relating to classic songs, guitar techniques and songwriting.
As a songwriter and composer his work is published by World Domination Music, Music Sales Group and Rockschool Ltd. He is a writer member of PRS for Music and an academic member of IASPM.
As an academic Joe’s primary area of research expertise is the psychology of songwriting and similarity thresholds in popular songs. His PhD research (University of Surrey) was entitled ‘Constraint, Creativity, Copyright and Collaboration in Popular Songwriting Teams’ and it provided the world’s first detailed systematic investigation into collaborative songwriters’ creative processes. Joe was awarded a National Teaching Fellowship (NTF) in 2004 by the UK Higher
Education Academy in recognition of his contribution to the teaching and learning of popular music. This award was used to fund a five-year investigation into the creative processes used by songwriters and culminated in Joe founding the UK Songwriting Festival, of which he is the director. He is a Fellow of the Higher
Education Academy.
As a forensic musicologist, Joe’s clients have included Universal Music Publishing, Warner/Chappell Music Publishing, Bartle Bogle Hegarty, JWT, Adelphoi Music, Kassner Music, Westbury Music, Simpson & Marwick solicitors, Michael Simkins LLP, Van Straten solicitors and Fatfox Music Publishing, as well as many individual
songwriters. His work was recently used in evidence in Naxos v. Salmon (2012). Recent media appearances include the BBC Radio 4 Today Programme and Voice of Russia radio. He is listed on the UK Music Publisher’s Association’s Register of Expert Witness Musicologists, and although moving to Boston later this year, will retain a UK presence.
Ensors are leading forensic accountants. Here they demonstrate their expertise, list case studies and Fiona Hotston Moore explains the growing rise of professional negligence claims against auditors, accountants and tax advisers
Scientists use modern forensic techniques to identify most likely cause of King Richard III’s death.
FTS Was founded in 2000 and continues to be overseen byCEO: Jonathan Clark MBE FRSA.
The conversation about forensic science over the past few years has been themed around the absence of strategy. One of the most outspoken voices has been that of Dr Angela Gallop of Forensic Access who doesn’t mince her words in the open letter she penned to The Independent in January this year after their ‘threat to justice” article.
A police forensics centre of excellence will showcasegood practice techniques and innovation deliveredthrough a unique five force collaboration, according to Police Oracle.
The centre of excellence will amalgamate the forensic expertise of Derbyshire, Leicestershire,Lincolnshire, Nottinghamshire and Northamptonshire into a single building in Nottinghamshire.This will contain fingerprint and DNA laboratories as well as emerging digital technology.
In an interview with PoliceOracle.com, Jo Ashworth, Director of Forensic Services for the East Midlands Special Operations Unit, said that the building, called the Arrow Centre, will demonstrate the strength of the collaborated service.
She added: "We are being very innovative with the building specification and we are building laboratories that can be accredited as well as putting capability in there that we did not have before.
"The site will be future proof. I want use to demonstrate what this model looks like nationally and what we can deliver with forensics.
"It will also allow us to deliver an international forensics service across five forces."
The building, which is anticipated to be complete by next February, has been given a total of £920,244 from the Home Office's Innovation Fund.
Lancashire Constabulary is already conducting a pilot of Rapid DNA technology following a cash-injection from the fund. The five force collaboration will work with the constabulary during the project and if it proves a success, the technology and service will be delivered from the site.
Ms Ashworth added: "We want to have a one stop shop. "This will be the final jigsaw piece in the service for us. We will have kept the local aspects local as the scenes of crime officers will remain in the regions overseen by operational case managers."
Take a journey from crime scene to courtroom in what is one of the most curious exhibitions to open in London in a long time.
Following a £17.5 million development, Wellcome Collection has opened a major exhibition exploring the history, science and art of forensic medicine. 'Forensics: The anatomy of crime' travels from crime scene to courtroom, across centuries and continents, exploring the specialisms of those involved in the delicate processes of collecting, analysing and presenting medical evidence. It draws out the stories of victims, suspects and investigators of violent crimes and our enduring cultural fascination with death and detection.
'Forensics' contains original evidence, archival material, photographic documentation, film footage, forensic instruments and specimens, and is rich with artworks offering both unsettling and intimate responses to traumatic events. Challenging familiar views of forensic medicine shaped by fictions inspired by the sensational reporting of late Victorian murder cases and popular crime dramas, the exhibition highlights the complex entwining of law and medicine, and the scientific methods it calls upon and creates.
It surveys real cases involving forensic advances, including the Dr Crippen trial and the Ruxton murders, pioneers of forensic investigation from Alphonse Bertillon, Mathieu Orfila and Edmond Locard to Alec Jeffreys, and the voices of experts working in the field today.
The first of five sections in the exhibition, ‘The Crime Scene’, investigates the different techniques of recording the location of a crime and its power both as a repository of evidence to be examined and a haunting site of memory. Representations of crimes and death scenes include sketches from the site of a murder attributed to Jack the Ripper, the work of Alphonse Bertillon, whose ‘God’s eye view’ brought methodological rigour to the new possibilities offered by photography, and Frances Glessner Lee’s Nutshell studies: intricate dioramas of domestic crime scenes built in the 1950s and still in use as training devices.
Corinne May Botz’s large scale photographs magnify Glessner Lee’s miniature worlds to an unnervingly human scale, whilst artist Teresa Margolles brings a literal murder scene into the gallery, laying out the floor tiles on which a friend was killed.
History of pathology
The crucial clues offered by decomposition are explored both through the work of modern day forensic entomologists and texts and paintings which offer a history of our understanding of decay, from an exquisite ‘Kusozu’ sequence of 18th century Japanese watercolours detailing the physical deterioration of a dead noblewoman in nine paintings, to Sally Mann’s arresting portraits of open air ‘body farms’ in Tennessee, where corpses are laid out in different outdoor settings for the purposes of study.
‘The Morgue’ traces a history of pathology, from Song Ci’s 13th century Chinese text ‘The Washing Away of Wrongs’, often seen as the first guide to forensics, to the celebrity pathologist Sir Bernard Spilsbury, a selection of whose autopsy note cards are displayed for the first time. From a space for viewing corpses in Paris (the word morgue comes from morguer, ‘to peer’) to the virtual autopsies afforded by MRI, CT and 3D scanning, the morgue offers a vital space for questioning the dead. This silent exchange and the apparatus that enables it is recorded in the exhibition through damaged human remains, wound illustrations, weapons and
post mortem tools, whilst the clinically direct morgue photographs of Jeffrey Silverthorne attest to the delicate threshold between life and death.
Edmond Locard founded the first police crime laboratory in early 20th century Lyon and his simple theory that ‘every contact leaves a trace’ (now known as the exchange principle) guides the array of disciplines, including serology, toxicology, microscopy, criminal profiling and DNA analysis that feature in ‘The Laboratory’
A succession of identifying and classifying techniques from Bertillon’s mug shots and physiognomic charts, Edward Henry’s fingerprint classification and Alec Jeffreys’ first genetic fingerprint, sit alongside the trace evidence techniques of blood and poison analysis that made traceless crimes visible.
Reconstructions of movement and identity required in looking for missing people are considered in ‘The Search’, both through individual cases and mass disappearances. A newly commissioned artwork for the exhibition by Šejla Kameric seeks to recover human stories behind the critical mass of statistics and data generated by the on-going identification of massacre victims in the 1992-95 Bosnian war.
The work of forensic anthropologists and archaeologists is reflected through troubling artworks exploring facial reconstruction, by Christine Borland, sexual violence, by Jenny Holzer and, in the portraits and film of Alfredo Jaar and Patricio Guzmán, genocide in Rwanda and political disappearances in Chile. These
unsettling pieces trace different and urgent searches for justice, reparation and restitution of identity in the face of personal and political atrocities.
Crime scene to courtroom
‘The Courtroom’ marks the final test of forensic medicine’s success as evidence is gathered and presented in pursuit of justice. Forensic investigation has transformed the courtroom, but expert witnesses are subject to the less certain territory of performance when presenting their findings – a dramatic tension exploited both by charismatic pathologists like Spilsbury and Hollywood scriptwriters.
From the Roman forum to the Old Bailey the exhibition closes with the space which brings together the many strands of forensic medicine, either as a conclusion to an investigation, or to contest previous convictions. Taryn Simon’s photographs of wrongly convicted people, at the scenes of crimes they did not commit, gives a final reminder that forensics is an ever evolving field, constantly reviewing its own certainties.
Lucy Shanahan, Curator, says: “This exhibition gives alternative views of the forensic process from the CSI detections of popular fiction and television, whilst exploring the cultural fascination that the disciplines of forensic medicine inspire. Our journey from crime scene to courtroom takes in pioneers of scientific techniques that have revolutionised the way in which crimes are investigated, and offers visitors unexpected encounters with the changing relationship between
medicine, law and society.”
Ken Arnold, Head of Public Programmes at Wellcome Collection, says: “Forensics’ reminds us of the human body’s extraordinary capacity to leave traces beyond death and disappearance. This unsettling truth is both the focus of an astonishing range of scientific enquiry and fertile territory for the cultural imagination. Challenging, affecting, at once familiar and disquieting, it’s a perfect subject for Wellcome Collection to explore as it welcomes visitors to its new expanded spaces.”
'Forensics: The anatomy of crime' is free and runs from 26 February to 21 June 2015 at Wellcome Collection, 183 Euston Road, London NW1 2BE.
Wellcome Collection is the free visitor destination for the incurably curious. Located at 183 Euston Road, London, it explores the connections between medicine, life and art in the past, present and future. The venue offers visitors contemporary and historic exhibitions and collections, lively public events, the world renowned Wellcome Library, a café, a shop, a restaurant and conference facilities as well as publications, tours, a book prize, international and digital projects.
Wellcome Collection is part of the Wellcome Trust, a global charitable foundation dedicated to improving health. We provide more than £700 million a year to support bright minds in science, the humanities and the social sciences, as well as education, public engagement and the application of research to medicine.
Standing out from the crowd in the areas of undergraduate and postgraduate programmes of study in forensic disciplines is an ongoing challenge for Universities and Institutions across the UK. With tuition fees at an all-time high, prospective students are more discerning than ever before. The changing forensic marketplace, with the closure of the Forensic Science Service and cuts to public services, has done little to influence student choices in terms of study in these areas. A UCAS search for undergraduate programmes with ‘forensic’ in the title delivers 87 providers in the UK and many of these have multiple forensic related courses within the institution. With such an array of courses on offer, what can prospective students do to ensure their course of study gives them the best advantage in obtaining a job in a niche and highly competitive field?
The Chartered Society of Forensic Sciences (CSoFS) offers an accreditation scheme to validate university courses. Accreditation is largely based on the forensic aspects of the courses; prospective students have the reassurance that content is relevant to their chosen field and at the required standard if they choose one of the 57 undergraduate, or 16 postgraduate programmes currently accredited by the CSoFS at 29 institutions.
The facilities available for study can also be an important consideration. Scene houses, vehicle bays and access to field sites for scene examination enable students to encounter a wide variety of scenes and evidence types to build their experience and confidence in working in different environments, each with their own challenges. There are now some excellent facilities available to students choosing forensic disciplines but it has become more difficult to separate institutions based on these features as most of the larger competitors in the market are similar in their provision.
Other important factors for both teaching and research include specialist laboratory facilities and equipment. Access to the type of equipment used by forensic practitioners and scientific support services will ensure that students are well prepared for the workplace with a good working knowledge of real world facilities and methodologies.
Institutions are always seeking to replicate practice in the facilities and equipment available to students. Fully equipped DNA laboratories, glass and fibre analysis equipment, comparison macroscopes and microscopes for marks and trace evidence comparison, Visual Spectral Comparators for document examination, microspectroscopy, Gas and Liquid Chromatography with Mass Spectrometry and field equipment such as 3D Laser scanners, Ground Penetrating Radar and GPS mapping equipment are among the many facilities students may be using for taught classes and research projects in forensic disciplines.
The vast majority of institutions employ practitioner and ex-practitioner staff, working alongside academics with research expertise. While academics are able to use research and innovation to inform teaching, practioners, past and present, play a vital role in maintaining the currency of course content through consultancy in addition to maintaining links with industry, ensuring teaching is representative of existing practice. Informative case studies and examples of workplace experiences boost student confidence in courses and strengthen engagement with their studies. Networking can result in many opportunities to enhance the learning experience through guest lectures and collaborative activities.
Although all of these aspects are important in the selection process of prospective students, employability is now a key factor; students want to know they will have good prospects on completion of their degree. In an increasingly competitive jobs market, it is essential to equip graduates with the skills and attributes necessary for the workplace and universities are actively incorporating these into their curricula. Dedicated skills modules provide support to ensure high levels of numeracy and literacy and core skills for forensic practitioners, whilst also address written and verbal communication, respect and compassion, presentation skills and leadership. Team building and problem solving activities have become part of many academic courses in recognition of the attributes employers are seeking in their workforce, to supplement academic qualifications.
Having academic knowledge, practical skills and the ability to demonstrate employability, students then require a platform from which to showcase their potential to employers and universities facilitate this in a number of ways.
Supporting active membership of professional bodies such as the CSoFS provides access to practitioners and employers through conferences and workshops where vital networking opportunities and a wider understanding of the forensic community can be gained. It also provides valuable opportunities to the presentat research outputs via presentations and posters.
Internal careers events are commonplace in universities and provide an interface for employers and potential recruits, although, in many cases the range of disciplines can be diverse and more targeted events for forensic and policing communities should be encouraged.
In 2013 World Skills UK added Forensic Science to its vast range of competition categories and the number of institutions taking part is increasing each year. With presentations of the final awards by the Forensic Regulator and the Chief Executive Officer of the Chartered Society of Forensic Sciences, respectively, in 2013 and 2014 and invitations to promote the event around the UK, medal winners’ profiles are raised and their successes recognised by the industry. Competitors are able to demonstrate their skills and knowledge through posters, presentations, practical scene examinations, laboratory analysis and mock court exercises judged by practitioners from various disciplines within forensic investigation services. The National finals are open to the public and media coverage is extensive.
Work experience in forensic disciplines is notoriously difficult to acquire, although, a handful of internships are available directly through employers each year and there are a number of sandwich courses offering a year’s work placement; it is advisable, however, to check the small print as the student is expected to find and secure the placement in some cases (with support and encouragement from university careers services). Where placements do exist, host supervisors are able to preview potential future applicants and how they conduct themselves in the workplace.
Additional support to stretched resources can free-up valuable time for operational staff and students gain invaluable experience and insight into the workings of forensic and scientific support services. As more police forces and forensic service providers recognise the benefits of collaboration with academic institutions it is hoped that more work placements will become available to more students via more institutions in coming years.
Collaborative research is a more accessible alternative for exposing students to practice in forensic disciplines and can be achieved on a number of levels. The involvement of the forensic service provider or scientific support service is flexible and can be tailored to the resources and time they are able to commit. Simply canvassing practitioners for suggestions for dissertations or research projects is an effective way to ensure relevance to practice and scientific support and forensic services can access outputs. At the other end of the scale researchers are supported by practitioners in devising project outlines, providing access to laboratories to ensure that appropriate methodology is applied to replicate practice and providing guidance through regular communication. In these cases outputs are generally far more informative and can lead to further projects and/or genuine contribution to innovation in forensic investigation. There are many opportunities for universities to become involved in the collection of data to support forensic and investigative practice through targeted surveys for trace materials such as glass and fibres and potential to publish results for the benefit of the wider forensic community.
The School of Forensic and Investigative Sciences at the University of Central Lancashire (UCLan) is one of the longest standing and largest Higher Education providers in the UK with a wide range of undergraduate and postgraduate programmes in forensic disciplines. There are over 80 academic staff, including practitioners and ex-practitioners in forensic science, crime scene investigation and policing, and around 100 postgraduate students and researchers. Facilities include scene houses, with a public house, post office and arson scene in addition to the domestic rooms, a dedicated Blood Pattern Analysis suite, a garage for vehicles, a stand-alone Automated Fingerprint Identification System (AFIS) and criminalistics laboratories housing equipment similar or identical to that found in working forensic facilities. The most recent acquisitions are the Foster and Freeman Trace Analysis system, Crime Lite Imager (semi-automated latent fingerprint capture and enhancement system) and Keyence 3D Digital Microscope.
The Taphonomic Research in Anthropology - Centre for Experimental Studies (TRACES) facility was the first in the UK dedicated to the experimental study of all aspects of decomposition, trauma, forensic entomology and forensic DNA using animal models. In addition to student research and teaching the site is used for casework related experiments by a forensic service provider and in the training of cadaver dogs.
£360,000 has been invested in the new Hydra/Minerva training simulator suite, the most sophisticated university installation in the country and one of very few in universities in the UK. This immersive learning environment allows students to take part in real-time simulated incidents and scenarios to develop critical incident management skills and mirrors the specification and complexity of the most advanced systems used by police forces and emergency services across the UK and abroad.
In the recently completed J B Firth Building at the University of Central Lancashire (UCLan), millions of pounds were spent on developing its laboratories and equipment, including dedicated fire laboratories, state-of-the-art chemistry laboratories and an analytical suite with wide-ranging facilities used in taught classes and research.
A specifically targeted Forensic Science and Policing Careers Fair takes place in February, which is growing in stature each year with increasing numbers of employers and recruitment agencies exhibiting and presentations from alumni and seasoned practitioners providing insight into the varied career paths available to graduates.
Representatives from Lancashire Constabulary and their Scientific Support Services, Cellmark Forensic Services, the Army and NHS Laboratories were among the many exhibitors at this year’s event. Employability workshops and CV writing competitions run alongside the event and have proved very popular.
All undergraduate forensic degree programmes include skills modules in the first year of study and further employability lectures and tutorials are embedded in 2nd year modules for Forensic and Policing courses. Students are encouraged to maintain Employability Development Profiles to maximise their academic and personal experiences and achievements and opportunities to attend Leadership Courses, in the UK and abroad, add teambuilding and problem solving to their tool kit for securing a job on graduation.
UCLan have been very fortunate to secure summer work placements in the Forensic Services Branch of a nearby metropolitan police force and one week attachments to the Crime Scene Investigation Unit of another. Places are limited, however, this provides students with the chance to participate in a recruitment process that closely resembles the real world and, even if unsuccessful, they gain valuable experience and feedback to support future applications. Feedback from both the host forces and students in these ventures has been very positive, particularly from the summer placements. So far two former placement students have secured full-time employment with the host force and other participants have secured roles in policing and scientific support elsewhere. Bi-products of these work placements and the communication lines they have opened between the police forces in question and the university have included assistance with casework experiments and access to university staff and equipment to establish whether items of evidence meet the threshold for submission to Forensic Service Providers.
Maintaining good links with practitioners has led to a number of research projects at UCLan for both undergraduate and postgraduate students. Many of these are a response to issues arising in casework or limitations presented by a lack of background data to support evaluation of evidence in terms of quantities of trace materials likely to be found in general or specific populations. Students engaged on projects have the opportunity to develop research strategies with support from practitioners and gain access to working laboratories and a greater understanding of the processes employed in evidence analysis in the real world.
The School of Forensic and Investigative Sciences is constantly striving to enhance the student experience and develop facilities and teaching strategies to ensure graduates are best equipped for the jobs market. If you would like any further information about our taught or research degree programmes or if you are a forensic expert seeking collaborative support in casework experiments please visit us at www.uclan.ac.uk/fis or contact us by email (This email address is being protected from spambots. You need JavaScript enabled to view it.) or telephone (01772 895687).
FTS Was founded in 2000 and continues to be overseen by CEO: Jonathan Clark MBE FRSA.
The company was formed in response to a growing need within Law Enforcement and Government Agencies to access potential digital evidence from all telecommunication devices [Mobile Phone Forensics] and to analyse network records for criminal investigations [Cell Site Analysis]. FTS is a primary contracted provider to the Metropolitan Police Service and also provides its services to Law Enforcement Agencies, Legal Services and other Government Agencies nationally and internationally.
by Stuart Hamilton MB, ChB, BMSc(Hons) FRCPath MFFLM. Everyone “knows” what forensic pathologists do. We examine dead people, chase criminals,interview suspects, and become involved in complex love triangles with a zookeeper attempting to poison a rival with tiger bile and an alcoholic detective with a broken marriage but a good heart.
Scientists use modern forensic techniques to identify most likely cause of King Richard III’s death.
New research led by the University of Leicester gives a blow-by-blow account of the injuries inflicted on King Richard III’s body at the Battle of Bosworth Field on Aug 22, 1485.
Modern forensic analysis of the King’s skeletal remains reveals that three of his injuries had the potential to cause death quickly—two to the skull and one to the pelvis.
Latest Articles
by Antony Fanshawe
Forensic accounting
I have been asked to write about Forensic Accounting, which is a dull subject which I, mysteriously, find quite exciting. I think it’s the word forensic. Having always wanted to be a detective, the idea of finding clues, chasing them down and then fitting a sustainable narrative to them is, to me, fascinating. Accounting is a language for communicating financial information about business, but business activities are nuanced, and the numbers alone cannot fully reveal the motivations and outcomes of transactions. This is where experience is invaluable- in understanding the business and the context of the events and interpreting the accounts accordingly. Experience helps filter the important issues from the flotsam and informs the reporting of findings and opinions concisely for the benefit of the Court.
What I do is story-telling, but non-fiction; history not romance!
I have come to expert work by a roundabout route. I am a chartered accountant, who qualified with Price Waterhouse and then went into their insolvency department in 1981 after a spell in Egypt. I left PW in 1990 setting up my own corporate finance and recovery practice, Fanshawe Lofts, which traded very successfully for 18 years until 2008 when we sold it to Begbies Traynor. I was a partner with BTG until the end of 2012. In early 2013 I set up FPN Ltd with my business partner, and in 2018 I decided not to renew my Insolvency Licence, turning my hand to Corporate Finance, strategic advisory and expert work.
In 2002 I was awarded an MBA by the University of Bath and for 12 years I was a member of R3 Council, and instrumental in establishing the Thames Valley chapter of R3
I have taken on expert assignments since the turn of the (21st) century, these have varied from business valuations for divorce, to wrongful and, in one case, fraudulent, trading allegations, by way of preferences, misfeasance, and insolvency practitioners’ conduct and fees.
I have always seen my expert work as being an adjunct to my main practice, and being informed by my advisory work, rather than being the main source of my income.
In addition to appearing in court (of which more below), I have assisted with mediations and negotiated settlements.
I work on both sides of the fence, but increasingly I am instructed by the defence.
Cross Examination
Let’s start with the tricky bit, the elephant in the room, the acid test, which can reduce the most confident experts to gibbering wrecks, and which most experts hope will never happen to them- Cross Examination.
I work on the assumption that every case could end up in court, and that means cross examination. And so the choice of an expert should, in my view, be made with that outcome in mind.
Being cross-examined is undoubtedly nerve-wracking, and can be difficult if the expert is mainly desk bound and not used to robust social interactions. I have a strong minded wife and children and I am a former IP. So, I am used to being criticised. This experience stands me in good stead whether I am cold calling to sell a business or giving evidence under cross-examination.
The first thing I learnt about expert work is to turn to the bench and address my comments to the judge. I never forget that my job is to assist the Court in coming to its judgement and not to assist Counsel facing me.
This is really helpful in overcoming the initial butterflies. I find that by being helpful to the court the court will often reciprocate and be helpful to me.
There are other tricks. Imagine that Counsel (theirs not yours) is naked, for example. But this can be too much to bear…..
I also remind myself that I have a considerable depth of expertise and experience, which is rare if not unique, and I am comfortable with it. And opposing Counsel has his/hers. Theirs is law and mine is real and commercial life, insolvency practice and accountancy. If you think about these categories of knowledge as Venn diagram sets, our sets overlap. I know something about the law, and barristers know something about real life and accountancy for example. But I have found that when it comes to accountancy and commercial practice there can be weaknesses in the attack.
It is crucial to know your stuff. Not just technical knowledge but also the nitty gritty of your assignment and the commercial context of the business. It is also important to express yourself clearly, concisely and in everyday language, avoiding needless technical terms where possible. Above all you need to be able to think on your feet and respond quickly.
The argument concerned the profitability of the (construction) company during a period of alleged wrongful trading, much of which turned on the margins achieved. I was, out of the blue, shown an earlier year’s results from the comparable period, which showed a gross margin of 17%, which the opposing Counsel seemed to think was a poor result. I replied, without any appreciable delay, that if that margin had been achieved in the period of wrongful trading then the company would have been quite profitable.
There was a collapse of (a rather) stout party (not one to imagine naked), and the Court found in favour of my clients.
I am not always as lucky as that. Benjamin Franklin said “Diligence is the mother of good luck”. I like to think that this is right, but it might not be because Donald Trump thinks “Everything in life is luck”. You decide.
Assumptions
Accounting is as I have said a language for business. And like any language it is governed by rules. It may seem strange to say but it’s not the numbers that tell the story but the assumptions and the accounting standards that lie behind them. With different interpretations, losses can become profits and insolvent balance sheets can look quite handsome.
The most common argument is the treatment as assets of expenditure which may or may not yield a return to the business in the future eg R&D, goodwill on acquisition, work in progress or stock and so on. The effect is to avoid any hit to profit and to improve or at least sustain the balance sheet. You may have noticed that this habit has slipped into the political vocabulary in the last few years. Listen to politicians talk about “investment” rather than expenditure; so much more attractive, but at the end of the day they are still spending your cash.
It does matter where the debit for the payment goes. In one of my cases the pleadings had treated payments to another company in the same group as benefitting the receiving party. But the other side of the accounting entry had gone to the intercompany account and they had been repaid- hence there was no permanent benefit to the recipient. However other payments had been incurred on behalf of the other companies in the group. A large part of my job was to help sort out the pleadings and replace them with a new argument with in depth evidential support from the accounting records.
When looking at the commercial reality facing a company an analysis of the cash position and likely projection can be much more revealing than the conventional accounts. Ultimately the success or failure of a business turns on its ability to generate or raise cash (whether debt or equity). Profit, at the end of the day is a proxy for cash generation and sometimes not a very good one!
It is a truism that the one thing you know about financial forecasts is that they will be wrong. They are though useful as an indicator of what could happen in the business. And at the very least they should make management think about their business, understand their cost structures and be realistic about what sales and margins they should achieve. Forecasts are always under-pinned by assumptions. Once the assumptions are understood- not always an easy task as accountants are often very poor at stating assumptions- it is a question of understanding whether the assumptions make sense in the context of the historic performance of the business and its current performance (in winning contracts for example). It is equally important that the forecasts should be well-constructed and reflect the stated assumptions (eg do they really show debtors being collected on 60 days?). If not they may have to be re-done.
Early engagement
Like many of my fellow experts, I am of a certain age, and have seen a lot in my professional life. And I like to share it. I know that budgets are tight in litigation, but can I respectfully suggest that a meeting with the expert at an early stage in the process can be very worthwhile? In the case of my specialism it can bring a commercial and “best practice” viewpoint to inform the approach taken to the conduct of the claim which can avoid or at least mitigate the need to change course, expensively, at a later point in the process.
To issue, or not to issue, is a very big financial decision for the client, and so it’s critical that the advisers do their best to ensure that the target is worthwhile and the strategy as well informed as it can be. Lawyers do very good law. Old IP’s do very good commercial. They are two different things. But at the end of the day clients tend to be interested in the commercial and rarely the law.
Remember, sometimes the best advice is to do nothing.
The Approach
Information gathering comes first, as in any professional exercise. This means reading and internalising the brief and the supporting papers, speaking to the principals, if possible, researching the company and its business by searches both of the company and its directors and by general internet searches around the subject. Understanding the business and how it was/is conducted and its commercial and regulatory environment can help build an idea of the context in which the company operated and how it operated. It really helps me to be able to relate the instruction to businesses that I have been involved in (or deconstructed in my role as an insolvency practitioner) in the past, and to recollect (if I can) any tricks of the trade or pitfalls, and if possible to think myself into the mind-set of the directors or the insolvency practitioner.
At this stage the picture I have is, necessarily, broad brush. It needs focus, and that means financial analysis. It’s amazing what emerges once one does some simple ratios and look at the trends over a number of years.
Gross margins are always very revealing. Are they too low/high for this type of business. If so, why? I would expect to be told that there is a solid commercial reason but it could be something else- the costs accounted for in arriving at the gross margin (is labour treated as direct or overhead?) or something as simple as the calculation of the stock value. If stock is what we call a plug figure (ie a guess) then the gross margin will be inevitably be wrong taken because stock movement is an important number in the calculation. Equally stock write offs will affect gross margin as will the basis of valuation of stock or work-in-progress, or any changes in the method of accounting year on year. All of this could affect underlying profitability, and may need to be explored, explained and interpreted in the context of the questions asked.
It can be a useful technique in getting to the heart of the matter to posit a counterfactual. So, one can say, this is what happened (say, the behaviour complained of), and this is what the outcome was. What would the outcome have been if something else had happened (which is not being complained of)? The argument goes, if the outcome was similar why is behaviour A wrong and B acceptable? This is one of the most interesting parts of the job as it requires a degree of creativity and very clear exposition and application of the assumptions adopted.
Making Mistakes
We can all be geniuses when we are comfortable and unchallenged. It’s relatively easy to produce attractive and superficially persuasive first reports. But that feeling of satisfaction rarely survives the first experts’ meeting when the report will be picked over thoroughly, conclusions will be challenged and any errors will be picked up and magnified. Mistakes can reduce the expert’s credibility when it comes to cross examination, and the confidence of his professional team. I know only too well how easy it is inadvertently to overlook transcription errors or Excel formulas that pick up the wrong cells. When found they need to be corrected without delay.
Check and double check, and then ideally get someone else to check it again. It becomes almost impossible to read one’s own work with any objectivity after a while, and fresh pair of eyes is invaluable.
I have recently seen a report where the expert has had to replace four (yes four) appendices because they were all wrong- by which I mean that they did not match their description, and consequently undermined the argument he was trying to make and by implication the integrity of the rest of his report.
This was a report produced by a top ten firm. The work had been delegated by the (partner) expert, and clearly not fully checked before it was released. I was impressed by the partner’s grasp, but less so by his assistants’ and the firm’s quality assurance.
I do all the work myself, and while that can be limiting, I do know what work has been done, I am very familiar with the facts and arguments, and I take full responsibility for my output.
But we are human and there but for the Grace of God go all of us. These things can hole an argument below the waterline, and change the balance in the negotiations.
Coming to Conclusions
When it comes to giving opinions on the evidence, I find myself from time to time thinking the same as Sherlock Holmes (fictionally) did when he repeatedly said to Watson, “When you have eliminated the impossible, whatever remains, however improbable, must be the truth. We know that he did not come through the door, the window, or the chimney. We also know that he could not have been concealed in the room, as there is no concealment possible. When, then, did he come?" (Sign of Four). What this reveals is a willingness to think the improbable and to think it in 4 dimensions. Sherlock does not ask where he came in, he asks when did he come- so it is not a question about a place in space but a place in time.
And that requires thought and relevant knowledge. And that’s the hardest part, and the bit you can’t see, and, which, at the end of the day, is what gets results.
Thank you
Antony Fanshawe October 2018
Antony can be contacted on 07979 103275 or at This email address is being protected from spambots. You need JavaScript enabled to view it..
www.fpn.uk.com
Do you remember the movie “The Good, the Bad and the Ugly?” If you don’t,let’s just say the movie plot, and many other proto typical “spaghetti westerns,”involved someone hiring a bad gunslinger to either run people out of town or off lucrative land just to suit their own interests. Those gunslingers were so-called “hired guns.”
It’s a relatively common term in certain industries.Lawyers, doctors and forensic engineers or experts can all be considered a hired gun based on the circumstance.There is also more of a tendency to use(and believe) the use of a hired gun when it involves a large company versus an individual. For example,a corporate headquarters defending their company actions rather than individual “who was wronged.”But, it’s not really that black and white.
by Tina Lannin
Tina is a life-long lip reader, she is totally deaf and is a certified lip reading teacher. She has worked as a forensic lip reader for 20 years and heads up a forensic lip reading team at 121 Captions.