[2001] EWCA Crim 1554
Liabilities to creditors remained existing legally enforceable liabilities despite an individual voluntary arrangement between debtor and creditors and therefore an intention to default on those liabilities could correctly be charged under s.2(1)(b) Theft Act 1978.
CA (Crim Div) (Mance LJ, Sir Richard Tucker, Judge Gordon)
29/06/2001