vii P r e f a c e N EW    ZEALAND    LAW    has   always   provided   that   a   person acquitted of a crime can never be prosecuted again for the same offence. That is known as “the rule against double jeopardy” and is a basic  safeguard  of  civil  liberties  in  every  legal  system  comparable with  our  own.  There  was  a  line  of  authority  extending  it,  by prohibiting any assertion in any later trial that a person who has been acquitted (or convicted) at a previous trial was in fact guilty.1 That has recently been reviewed by appellate courts in New Zealand and in England. Both  the  rule  and  the  extension  were  examined  in  the  Law Commission’s Preliminary Paper 42 Acquittal Following Perversion of the Course of Justice: a Response to R v Moore (2000). We expressed the  view,  as  earlier  did  the  House  of  Lords  in  R v Z,2  that  the extension was unjustifiable. That conclusion has since been adopted by the Court of Appeal of New Zealand in R v Degnan.3 While there has been some overseas support for the extension,4 the submissions received in response to the Preliminary Paper suggest no justification for us to advise that New Zealand should by statute depart from the judgment in Degnan. Our focus is therefore on the rule against double jeopardy following prior acquittal. For the reasons contained in this Report we confirm the fundamental importance of that rule. We recommend a limited and principled exception to it in cases where an accused has secured apparently unmerited acquittal in the most serious classes of case by perjury or other conduct designed to defeat the course of justice. Our timetable has overlapped with that of the Law Commission for England  and  Wales  whose  report  Double  Jeopardy  and  Prosecution 1 Sambasivam v Public Prosecutor, Federation of Malaya [1950] AC 458;   R v Davis [1982] 1 NZLR 584, 589. 2 [2000] 2 AC 483. 3 [2001] 1 NZLR 280. 4 Discussed by Colin Tapper in “Clouded Acquittal” (2000) 117 LQR 1 and including Reg v Arp [2000] 2 LRC 119 (Supreme Court of Canada).