Iran flatly denies a report that it was directly involved in the kidnapping of five British citizens in Iraq.
Peter Moore, 36, and his four bodyguards were abducted from the Ministry of Finance in Baghdad in May 2007, by a Shi'a militia group called the League of the Righteous.
Mr Moore was freed on Wednesday. However, three of his guards are dead and it's believed that the fourth has also been killed.
The Guardian in London says it has established that the kidnapping was led by Iran's Revolutionary Guards and the hostages were held inside Iran.
The newspaper says they were taken to a camp in Iran within a day of being seized.
The British Foreign Office said it had "no evidence to substantiate claims of direct involvement (by Iran) in this case."
