“…The next case to which I should refer is the decision of the Supreme Court in Bilta (UK) Ltd v Nazir (No 2) [2015] UKSC 23, [2016] AC 1. The relevant defendants in that case were Jetivia SA (a Swiss company) and a Mr Brunschweiler, its sole director and a resident of France. It was…”
“…on in respect of the pension arrangements could be attributed to the company. The judge referred to the Supreme Court decision in Bilta (UK) Ltd v Nazir (No 2) [2015] UKSC 23 citing passages from the judgments including that of Lord Neuberger PSC who stated the principle in relation to attribution at [7]:…”
“… to succeed the CPS accepts that the facts of this case must be treated as distinguishable from those considered by the Supreme Court in Bilta (UK) Ltd v Nazir [2015] UKSC 23 (“Bilta”).…”
“…In the Supreme Court ([2015] UKSC 23, [2016] AC 1), the creditors’ interests duty was commented on in two judgments. After referring to the duty to promote the success of a company in section 172(…”
“…Another case in the insolvency field which post-dates Masri is the decision of the Supreme Court in Bilta (UK) Ltd v Nazir (No. 2) [2015] UKSC 23. It concerned a VAT fraud carried out by the directors of an English company with the dishonest assistance of a Swiss company and its sole director. One of the…”