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The
Scottish Law Commission has published its report on the criminal liability of partnerships: see
here (
pdf) or
here (
html) or
here (
rtf). The report, which includes a draft Bill, recommends that it should be possible to prosecute a partnership during a period of 5 years following its dissolution. In
Balmer v HM Advocate 2008 SCCR 765, 2008 SLT 799, 2008 GWD 26-410, [2008] HCJAC 44, the
High Court of Justiciary held that such a prosecution was not possible because the partnership no longer had legal personality. Further background information is available
here.
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