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?Five years ago, Del and Rod formed a limited company, Trot Ltd. The pair were the company's only directors?and shareholders. The company was initially profitable but started making losses in its third year. Rod?thought that the business should be liquidated at this point but Del persuaded him that the business should?continue. Del continued to run the company but Rod, although he retained his position as a director, decided?to focus his attention on another business venture.?

Trot Ltd continued to make substantial losses, but Del produced fake company accounts to hide the?company's debts. Eventually the scale of the losses became too large to hide and the company went into?liquidation.?

31

【論述題】

State whether a company must be insolvent for the offence of fraudulent trading to be actionable?under the Insolvency Act 1986 and Companies Act 2006?

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考點(diǎn)：Chapter22Fraudulentandcriminalbehaviour

Under??s213 Insolvency Act 1986, the offence of fraudulent trading is actionable if the company is in liquidation or administration. Under s993 Companies Act 2006, the offence is actionable whether or not the company is insolvent.

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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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