Thomas Jenkins

This Practice Note explains the offence of a company director making a statutory declaration of a company’s solvency without reasonable grounds under section 89 of the Insolvency Act 1986. It deals with elements of the offence, proposals for voluntary winding up, what is a statutory declaration, the meaning of reasonable grounds and the penalties for committing the offence of making false declarations of solvency.

This Practice Note explains the elements of the offence of making false representations to creditors or committing fraud in order to obtain consent from the company’s creditors under section 211(1) of the Insolvency Act 1986. This offence may be committed during the course of winding up a company by a past or present company officer. The Practice Note includes information on what amounts to a false representation and the maximum penalty which may be imposed following conviction.

This Flowchart assists criminal law practitioners to determine the admissibility of documentary hearsay in criminal proceedings under the Criminal Justice Act 2003 (CJA 2003), section 117. It poses a series of questions for lawyers to consider in assessing whether the evidence is admissible under the documentary hearsay provisions of CJA 2003, s 117.