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?Fran and Gram registered a private limited company, Ire Ltd, in January 2009, with each of them becoming a?director of the company.?

Although the company did manage to make a small profit in its first year of trading, it was never a great?success and in its second year of trading it made a loss of ￡10,000.?

At that time Fran said he thought the company should cease trading and be liquidated. Gram, however, was?insistent that the company would be profitable in the long term so they agreed to carry on the business, with?Fran taking less of a part in the day-to-day management of the company, although retaining his position as a?company director.

?In the course of the next three years Gram falsified Ire Ltd's accounts to disguise the fact that the company?had continued to suffer losses, until it became obvious that he could no longer hide the company's debts?and that it would have to go into insolvent liquidation, with debts of ￡100,000.?

41

【論述題】

?State whether criminal or civil action, or both, can be taken in relation to fraudulent trading and?wrongful trading?

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考點(diǎn)：Chapter22Fraudulentandcriminalbehaviour

?Criminal liability is only applicable to fraudulent trading under the Companies Act 2006. However, civil action?is open under ss213 and 214 Insolvency Act 1986 in relation to both fraudulent and wrongful trading.?

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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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