Tesco shares have fallen as the retailer faces a new claim for damages from an investor, in relation to its 2014 profit overstatement.

Britain’s Serious Fraud Office has said it has charged three former senior Tesco executives with fraud in its investigation into accounting practices at the UK’s biggest supermarket retailer.

Former Tesco chief executive Philip Clarke is reportedly set to be interviewed by England's Serious Fraud Office (SFO), which is investigating an accounting black hole at the supermarket.