[2008] EWHC 84 (Admin)

The Insolvency Act 1986 s.208(4)(a) should be read as placing a legal burden of proof on a defendant to show that he had no intention to defraud. On the evidence, an offence under s.216 of the Act had been made out but a conviction under s.208 was quashed as there was no evidence that the defendant, when failing to deliver up books, had had an intention to defraud.

DC (Dyson LJ, Jack J)

25/01/2008