Under the Insolvency Act 1986 (IA 1986) it is a criminal offence for a company director to make a statutory declaration of a company's solvency without reasonable grounds. The offence can be tried in the magistrates' court or the Crown Court. Elements of the offence The offence is committed if: • there is a proposal to wind up a company voluntarily and • the directors of a company or the majority of them • make a statutory declaration that a full enquiry into the company affairs has been done • without reasonable grounds that the company can pay its debts and interest within a maximum of 12 months Proposal for voluntary winding up A company may be wound up voluntarily: • when the period (if any) fixed for the duration of the company by the articles expires, or the event (if any) occurs, on the occurrence of which the articles provide that the company is to be dissolved, and the company in general meeting has passed a resolution requiring

False imprisonment describes the unlawful, complete restraint of a person’s freedom of movement without lawful authority or consent. It includes confinement by physical barriers, threats or an asserted legal power, and may occur even for a short period. There must be total restraint within a bounded area; mere obstruction or inconvenience is insufficient.In England & Wales and Northern Ireland, it is a tort and a common law offence developed in case law. The claimant need not be aware of the detention (Murray v Ministry of Defence), and liability can arise despite good faith where no power in fact exists or is misapplied (R v Governor of Brockhill Prison, ex p Evans (No 2)). Common settings include police arrest and custody, prison release-date miscalculations, immigration or mental health detention, hospital or care-home confinement, and private security holds. Remedies include damages (often available for even brief unlawful detention), habeas corpus and judicial review to secure release.In Scotland, the equivalent civil delict is wrongful detention or unlawful deprivation of liberty, with materially similar tests, and corresponding common law crimes. In Ireland, the tort mirrors the common law, and false imprisonment is also a statutory criminal offence (Non-Fatal Offences Against the Person Act 1997). Usage is broadly consistent across these jurisdictions.

This Practice Note covers false imprisonment generally and in the personal injury context. It discusses liability, limitation, causes of action, procedure and damages. Liability False imprisonment consists of the complete deprivation of liberty without a lawful basis. Claims will usually be made against a public body that exercises detention powers, usually a local police force, the Secretary of State for the Home Department or the Secretary of State for Justice. The detention in question may be by police, immigration authorities or prisons (where there has been a miscalculation of the sentence itself or the parole allowed, resulting in an unlawful period of detention). Per Lord Bridge in R v Deputy Governor of Parkhurst Prison, Ex p Hague: 'The tort of false imprisonment has two ingredients: the fact of imprisonment and the absence of lawful authority to justify it.' In Jalloh, the Supreme Court applied a wide definition to the term ‘imprisonment’. The essence of imprisonment was being made to stay in a particular place by a particular person, whether

'False' means 'erroneous' and a 'material particular' is one which is significant and not merely trivial or inconsequential.

The Forgery and Counterfeiting Act 1981 (FCA 1981) creates various offence concerning false instruments.

This Practice Note looks at the common grounds for refusal and cancellation in the Immigration Rules, Part Suitability which cover false representations, false information, false documents, relevant non-disclosure, and the linked ground of deception. It also provides practical tips on challenging any refusal made under the suitability grounds for refusal. See: Suitability grounds for refusal and re-entry bans—overview for details of the full replacement of the preceding Part 9 of the Immigration Rules with Part Suitability from 11 November 2025. Deception and false representations grounds Mandatory (Deception) and discretionary (False representations, etc) refusal grounds for current applications It is a mandatory ground of refusal for entry clearance or permission ‘where the decision maker is satisfied that the applicant used deception by: • making false representations, or providing false documents or false information in relation to the application (whether or not relevant to the application), or • not disclosing relevant facts in relation to the application’ This ground, para SUI 9.1, is headed ‘Deception grounds’. It is separately

Under the Insolvency Act 1986 (IA 1986), it is a criminal offence for an officer of a company, past or present, to make false representations or commit fraud to obtain the creditors' agreement in connection with the winding up of a company. The offence can be tried in the magistrates' court or the Crown Court. Elements of the offence The offence is committed if: • a company is being wound up, either by the court or voluntarily • a past or present officer of the company • makes any false representation, or • commits fraud • for the purpose of obtaining the consent of the company's creditors • to an agreement about the company's affairs or to the winding up, and • is deemed to have committed that offence if, prior to the winding up, they have made any false representation, or committed any other fraud for that purpose Winding up of a company This offence relates to misconduct during the course of the liquidation or

The Insolvency Act 1986 (IA 1986) creates a specific offence relating to fraud for the purposes of obtaining approval for a company voluntary arrangement (CVA). The offence can be tried in the magistrates' court or the Crown Court. Elements of the offence The offence is committed if: • an officer of the company • makes any false representations or • fraudulently does or • omits to do anything • for the purposes of obtaining the approval of the members or creditors of a company • to a proposal for a voluntary arrangement This applies even if the proposal is not approved. Officer of the company For the purposes of IA 1986, Pt I, the term 'company' is defined as: • a company registered under the Companies Act 2006 (CA 2006) • a company incorporated in a EEA State (that is a Contracting Party to the Agreement on the European Economic Area signed at Oporto on 2 May 1992 as adjusted by the Protocol signed at Brussels on 17th March 1993),

A false trade description is defined in the Trade Descriptions Act 1968 (TDA 1968), s 3(1) as a trade description which is false to a material degree.

Falsification of company books under the Insolvency Act 1986 A company is insolvent where it cannot pay its debts when they are due or its liabilities exceed the value of its assets, or both. When a company becomes insolvent, it may be wound up under the statutory insolvency regime established by the Insolvency Act 1986, which provides for the fair administration of the company's assets and the claims of its creditors. Under the Insolvency Act 1986 (IA 1986), there are provisions which create criminal offences arising out of unfit conduct by directors where a company has become insolvent. Where a company is being wound up, an officer or contributory of the company commits an offence if they destroy, or falsify any company books or securities, or make or is privy to the making of any false or fraudulent entry in any register, book of account or document belonging to the company with intent to defraud or deceive any person. IA 1986, s 209 sets out the elements of the offence,

Practice Compliance analysis: Altering file records in a dispute to support a solicitor’s case is likely to be exposed by technology. Andrew Hopper QC, solicitor and Queen’s Counsel specialising in the regulation of solicitors, explains the implications of a recent ruling in Mansion Estates Ltd v Hayre & CO on the strength of attendance notes and other records in a claim against a solicitor.

A worldwide problem, for developed and developing countries alike, is the trade of falsified medicinal products. The terms ‘falsified medicines’ and ‘counterfeit medicines’ are not interchangeable—falsified medicines refers to fake products designed to mimic actual medicines, whereas counterfeit medicines refers to products that infringe trade marks or other intellectual property rights. This Practice Note explores the changes introduced to the regulation of medicinal products by Directive 2011/62/EU on the prevention of the entry into the legal supply chain of falsified medicinal products (Falsified Medicines Directive or FMD) to combat the increase in the incidence of falsified medicines. First, the Practice Note considers what is meant by the term ‘falsified medicinal product’, before looking at the measures introduced by the FMD: greater control of active substances, obligations for actors in the supply chain, the introduction of safety features on the packaging of medicinal products and the common logo for websites selling medicinal products. This Practice Note provides an overview of both the EU and UK