The recent decision of the English High Court in Buzzfeed Inc and another v Aleksej Gubarev and others, Christopher Steel provides a useful reminder that relevance of the evidence sought would be considered by both the requesting court and the receiving court. The general position in Hong Kong, like England, is that the court will give effect to letters of request issued by a foreign state as far as possible and it would not be astute to examine the issues in the action and the circumstances of the case with excessive particularity for the purpose of determining the question of relevance and admissibility in advance. However, it retains the power to curtail parts of the foreign request in appropriate circumstances. In Buzzfeed, the English High Court ruled that where the requesting court has not considered the question of relevance of the evidence sought, then it must fall on the receiving court to undertake that exercise. This highlights the importance of taking into account the approach of both the requesting court and the receiving court in relation to letters of request at the outset of making an application for assistance on taking of evidence in a foreign state, which would have important impact on the application itself, as well as associated time and costs implications.