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Court of Appeal Wellington
CA59/2013; [2013] NZCA 526
15 August; 31 October 2013
Ellen France, Rodney Hansen and Mallon JJ
CA59/2013; [2013] NZCA 526
15 August; 31 October 2013
Ellen France, Rodney Hansen and Mallon JJ
Company law — Liquidation — Insolvency industry guidelines.
Criminal law — Liquidation — Duty to account to creditors — Companies Act 1993 Liquidation Regulations 1994, regs 28, 37 and 38.
Criminal law — Theft in a special relationship — Duty to account — Fiduciary duty — Earmarking — Whether appellant had knowledge of duty to account — Crimes Act 1961, s 220.
Criminal practice and procedure — Reparation — Creditors as victims.