The Fishman’s non-payment of tax was not dishonest

The Fish Man Ltd was in liquidation. Its director, Mr Hadfield, raised and sold ornamental fish from 14 fish tanks at his home. But one day he cut his finger and, for a time, could not work. Sadly, this ultimately led to the Fish Man not being able to meet its PAYE and GST liabilities, and going […]

Gift cards, and Christmas hampers

  A report has just been issued in the UK by the Law Commission on the question of whether there should be greater protection for consumers who lose deposits or gift vouchers when retailers or other service providers go into insolvency. Dick Smith Electronics This mirrors a Senate Committee inquiry in Australia into gift vouchers […]