ABSTRACT
This chapter begins by considering the legislation and case law that has imposed certain responsibilities on company directors. Specifically in this chapter we will examine the advent, development and raison d’être for the provision dealing with what is known as ‘fraudulent trading’. Following that, the chapter identifies the aims of the provision, finishing with a discussion of some comparable legislation in other jurisdictions. The ensuing chapters discuss aspects of the fraudulent trading provision, as well undertaking an assessment of it.
