[2011] EWCA Crim 2527

It was impossible to impose criminal liability on a company for an offence of making false entries in a record required for environmental control contrary to the Pollution Prevention and Control (England and Wales) Regulations 2000 reg.32(1)(g) on the basis of the dishonest intentions of its technical manager. The intention to make a false entry could only be attributed by operation of the rule in Tesco Supermarkets Ltd v Nattrass [1972] A.C. 153 and there was no warrant for imposing liability by virtue of the intentions of one who could not be said to be the directing mind and will of the company.

CA (Crim Div) (Moses LJ, Nicola Davies J, Judge Gilbert QC)

04/11/2011