The
Partnerships (Prosecution) (Scotland) Bill 2012-13 was introduced in the
House of Lords earlier this week by
Lord Wallace of Tankerness QC (the
Advocate General for Scotland) and received its
first reading: see
here. The Bill provides, amongst other things, that a partnership will be capable of prosecution after its dissolution. It is based on recommendations made by the
Scottish Law Commission (about which see
here,
pdf), following the
High Court of Justiciary opinion
Balmer v HM Advocate [2008] HCJAC 44, 2008 SLT 799.
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