Material omissions from statements relating to company affairs
Produced in partnership with Micheal Murphy and Amelia Clegg of 23 Essex Street Chambers
Material omissions from statements relating to company affairs

The following Corporate Crime practice note produced in partnership with Micheal Murphy and Amelia Clegg of 23 Essex Street Chambers provides comprehensive and up to date legal information covering:

  • Material omissions from statements relating to company affairs
  • Offence of material omissions from statement relating to company's affairs
  • Statutory defence to offence of material omissions from statement relating to company's affairs
  • Sentencing for offence of material omissions from statement relating to company's affairs

Offence of material omissions from statement relating to company's affairs

It is an offence for any present or past officer of a company which is being wound up either by the court or voluntarily, to make any material omission in any statement relating to its affairs.

Where a company has been ordered to be wound up or has passed a resolution for a voluntary winding up such a person is deemed to have committed an offence if, prior to the winding up, they have made any material omission in a statement.

An 'officer' includes a shadow directo

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