The Court of Appeal has held, in R v Taylor [2011] EWCA Crim 728, that computer records fall within the expression "any book or paper affecting or relating to the company's property or affairs" within Section 206(1)(c) of the Insolvency Act (1986). The ICLR has provided a summary of the decision here.Friday, 1 April 2011
UK: England and Wales: is a computer record a "book or paper"?
The Court of Appeal has held, in R v Taylor [2011] EWCA Crim 728, that computer records fall within the expression "any book or paper affecting or relating to the company's property or affairs" within Section 206(1)(c) of the Insolvency Act (1986). The ICLR has provided a summary of the decision here.
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