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On the advice of his accountant, Mat registered a private limited company to conduct his small?manufacturing business. The initial shareholders of the company were Mat, his wife Mary, and her father?Norm, who each took 1,000 shares in the company, each with a nominal value of ￡1. The accountant?explained that they did not have to pay the full nominal value of the shares at once, so they each paid only?25p per share taken.?

Unfortunately the business has not proved successful and Mat and the other shareholders have decided that?it is better to liquidate the company rather than run up any more debts. The current situation is that the?company's land is worth ￡20,000 (secured with a ￡20,000 loan) and it has further assets to the value of?￡7,750, but it has debts to business creditors of ￡10,000 and owes the bank a further ￡10,000 on its bank?overdraft.?

33

【論述題】

?State the liability of Mat, Mary and Norm in respect of the company's debts?

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考點(diǎn)：Chapter21Insolvencyandadministration

?On liquidation Mat, Mary and Norm will be required to contribute the amount unpaid on their shares. Each?will have to pay ￡750 to the company (1,000 × 75p) and this will raise a total of ￡2,250.??

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Vlad generates a substantial income from illegal tax evasion and sought advice from Gloria (his personal accountant) on how to dispose of his illegal earnings. Gloria suggested that to disguise the source of the funds, Vlad should purchase a chain of restaurants and pass his gains from the illegal operation through the restaurants' accounts. Vlad agreed with Gloria’s proposal and appointed her as the restaurant chain’s finance director and together they passed the illegal money through the operation.

25

【論述題】

State the offence of money laundering.

State whether Gloria has any liability for money laundering.

State whether Vlad has any liability for money laundering.

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In January the board of directors of Huge plc decided to make a takeover bid for Large plc. After the decision?was taken, but before it is announced, the following chain of events occurs:?

(1) Slye, a director of Huge plc, buys shares in Large plc?

(2) Slye tells his friend Mate about the likelihood of the takeover and Mate buys shares in Large plc?

(3) At a dinner party Slye, without actually telling him about the takeover proposal, advises his brother?Tim to buy shares in Large plc and Tim does so?

28

【論述題】

?State whether Slye committed insider dealing when he bought shares in Large plc?

?State whether Mate has any liability for insider dealing?

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