An application for disqualification orders was made on the basis of the directors’ failure to pay tax.
Held: Neuberger J said: ‘I would accept the grave nature of an allegation of unfitness under section 6(1)(b) of the 1986 Act must be borne in mind when considering whether that allegation is made out.’ The court also considered the burden of proof, and that a higher standard may be required for more serious allegations.
Neuberger J
[1998] BCC 652, [1998] 2 BCLC 23
Company Directors Disqualification Act 1986 6(1)(b)
England and Wales
Cited by:
Cited – Cathie and Another v Secretary of State for Business, Innovation and Skills CA 1-Jun-2012
cathie_ssbisCA2012
The directors appealed against disqualification orders made against them under the 1986 Act. Their company had become insolvent, owing substantial arrears of PAYE and NI contributions. The revenue had said that they had paid other creditors first. . .
These lists may be incomplete.
Updated: 24 June 2021; Ref: scu.465967
