| Contents |
Background to directors' responsibilities -- Creditors : who are they? -- Fraudulent trading : background, aims, and comparisons -- The fraudulent trading provision and its scope -- Intent to defraud and fraudulent purpose -- Fraudulent trading : an assessment -- Wrongful trading : background, aims, rationale, and comparisons -- The wrongful trading provision and its scope -- A defence to wrongful trading -- An assessment of wrongful trading : pros, problems, and prognoses -- The development of the duty to consider the interests of creditors -- The duty to creditors : nature, rationale, and need -- When does the duty arise? -- How are the directors to function when subject to a duty to creditors? -- A direct duty to creditors? -- Commencement of proceedings -- Are all creditors to be favoured? -- Introduction to the theoretical analysis -- A theoretical analysis of the duty to consider creditors -- A theoretical analysis of wrongful trading -- Directors' responsibilities and opting out -- Conclusions and reflections. |
