(1) This section applies where—
(a) copies of a company's annual accounts[, strategic report or directors' report] have been sent out under section 423, or
(b) a copy of a company's annual accounts[, strategic report or directors' report] has been delivered to the registrar or (in the case of a public company) laid before the company in general meeting,
and it appears to the Secretary of State that there is, or may be, a question whether the accounts or report comply with the requirements of this
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Costs and the ‘without prejudice’ ruleCosts determination and the ‘without prejudice’ ruleAn issue for practitioners is whether correspondence marked ‘without prejudice’ can be used against a party when the court comes to determine the issue of costs. The Court of Appeal in Walker v Wilsher (1889)
The tort of deceitDeceit—what is it?A deceit occurs when a misrepresentation is made with the express intention of defrauding a party, subsequently causing loss to that party.The elements of a claim in deceit are:•a clear false representation of fact or law•fraud by the maker, in the sense that they
Common financial covenantsThis Practice Note explains certain common financial covenants used in commercial finance transactions including:•minimum net worth test•gearing ratio•leverage ratio (or debt to equity ratio)•current ratio (or acid test ratio)•cashflow ratio•interest cover ratio, and•loan
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