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?Mick has operated a house building business as a sole trader for a number of years. The business is growing?and in recent times, Mick has taken out a loan to buy business assets. Mick is considering tendering for a?couple of very large contracts that should earn the business substantial sums, but also increases his?potential liability if he is in breach of contract.?

Now his accountant has recommended that he should consider registering as a company in order to gain the?benefits of separate corporate personality.??

22

【論述題】

State what is meant by separate corporate personality

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考點：Chapter13Companyformation

Separate corporate personality means that company is distinct as a separate legal person from its owners or?members and hence a 'veil of incorporation' exists between them. The distinction between a company and?its members was clearly set out in Salomon v Salomon & Co Ltd 1897.??

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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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