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.
Friday, 16 December 2011
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