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Celtic Diary Tuesday November 14: Could Newco Directors Be Liable For Oldco Debts?

Yesterdays excellent piece by doc highlighted the transition of Politechnica Timisoara into a new club, and how they were prevented from carrying on as though nothing had happened.

It included a link to a Court of Arbitration for sport decision which clarified this.

Clarification. There’s a word.

What are the rules , in law, about this happening in Scotland ?

Could a company that has been incorporated with a football club, meaning they are indistinguishable in law, simply carry on and ignore its creditors ?

Er, no.

And you can’t set another one up pretending to be the original either.

Company Liquidation Services.co.uk says;

“The Insolvency Act of 1986 prevents the re-using of a limited company which has been entered into a liquidation process”

The restrictions put in place by the insolvency act cover the name itself, as well as other names which are so close as to suggest an association to the original company, as well as the directors and shadow directors which were involved. We know that liquidation is in no way the end of the road for many, but a way of resolving a company’s debts so that the directors and shareholders may move on and learn from their experiences. But suppose they do move on and want to keep the original company name, what are the exceptions to the insolvency act?

1. If you come into some money as a director you are able to purchase the company in its entirety (including any debt) from the insolvency practitioner who has been appointed as liquidator. If this path is taken, then all creditors must be informed and the information must be made public .

2. The other way to go if you want to reuse the name of a liquidated company is to apply for the name in court.  You’ve got to be quick off the mark though – this application must be submitted within 7 days of the company going into liquidation. During the application process you are allowed use the name for up to six weeks or until the court has made its decision. This is of course a risky route to take as the court may rule against the use of the name so it’s important to weigh up the pros and cons.

 

There are exceptions, but there doesn’t seem to be any evidence to suggest the Ibrox entity meets these, or I’m sure we would have been told by its PR division..

uksi-1986-1925-group-2-part-4-chapter-22-made

 

If we add that simple rule to what we learned yesterday, then it really is unacceptable that the directors at Ibrox have been allowed to get away with what they have.

It is also unacceptable that the SFA and the SPFL have allowed this to happen, as it has meant that thousands are paying for something which isn’t what it says it is.

Actually, thats not the only rule being broken..

2. Regulations that affect advertising

Advertising to consumers

The Consumer Protection from Unfair Trading Regulations mean you can’t mislead or harass consumers by, for example:

  • including false or deceptive messages
  • leaving out important information
  • using aggressive sales techniques 

As we are all well aware, the Ibrox entity is guilty on all three counts, ably abetted by the media.

Advertising to businesses

Advertising to businesses is covered by the Business Protection from Misleading Marketing Regulations. As well as being accurate and honest, you must not make misleading comparisons with competitors, that includes:

  • using a competitor’s logo or trademark, or something very similar
  • comparing your product with a competitor’s product that’s not the same 

Technically, Rangers are not a competitor of “rangers “, but the implication is the same. They are trading off the back of someone elses business. Albeit one that died.

Every time they harp on about anything that was connected with the original club, they are breaking rules on misinformation.

If i am sold a Celtic v Rangers ticket, then it’s a lie. It’s not Rangers.

Same if i take out a one day pass with Sky TV to watch Celtic v Rangers.

I’m being sold a pup.

As is everyone else.

Which is why there is no queue of sponsors in the corridors of Hampden desperate to be associated with Scottish football, and why until its all cleaned up and the restart button is pushed, there never will be.

Can you blame them ?

Why would they want to be associated with the tangled web woven around Scottish football, which obscures the deeds of more than a few with vested interests ?

Here’s a question.

If Rangers’ liquidators, BDO, discovered that another company was trading under the pretence of being the company in liquidation, and there is considerable evidence to suggest that there is, what can they do about it ?

The Reuse of a Liquidated Company Name: Section 216

If you are the owner, director or officer of a company which is either undergoing an insolvency procedure, such as an administration or liquidation or has recently undergone such a procedure, there are restrictions on your involvement with a new business which trades under the same or a similar name. This ‘similar’ name becomes a ‘prohibited name’ in law and was intended to prevent directors accruing debts and simply closing the company leaving creditors in the lurch, and starting up the next day with the same, or similar company name. This known as ‘phoenixism’ and contravention of this law is a criminal offence and can result in imprisonment, fine or both. This law is covered off under section 216 of the Insolvency Act 1986.

Ignorance of this law is no defence and directors who ignore this law either through ignorance or just do not care are headed for worse to come. Under section 217 of the Insolvency Act, the directors or even controlling managers can be made personally liable for the company debts and or the debts can be transferred across to the newly created company.

The use of the name it itself is not the only trigger as any insolvency lawyer will tell you – transferring employees across to the newly created company under some circumstances may provide evidence of a breach of Section 217. This is a very tricky area so do not second guess as mistakes at this stage can be very, very costly. 

Transferring employees…thats something I’d forgotten about. Remember the fuss Charles Green made when he thought he owned the players ?

Well, there’s evidence of intent if nothing else.

 

You see, liquidation is liquidation.. and if there is a rule-see above-that allows the creditors to get their money back, even if its from the new company directors, who cannot possibly argue they are trading entirely without reference to the new one, then the liquidators must be made aware of it.

Its their job to make sure no stone is unturned in the pursuit of any revenue that can be used to pay off creditors.

The main objective of a liquidation order is to close a business down and cease all trading across the board. So companies aren’t usually given the opportunity to continue trading at this stage anyway, as a licensed practitioner will take over proceedings as the company is wound up (Clarke Bell, licensed Insolvency Practitioners

Thats straightforward enough.

As is the bit about cheaply transferring assets and carrying on as though you hadn’t.

Though its nice to know the directors could be liable, but thats best left to the liquidators, BDO. As they have a job to do, they’ll be pleased to know that further money for the creditors might well be available.

Thats if they do know, of course, and you can make sure they do at this address..

Contact BDO: Joint Liquidators Malcolm Cohen and James Stephen – james.stephen@bdo.co.uk 

You can ask them about the “Phoenix Company”

phoenix company is where the assets of one Limited Company are moved to another legal entity. Often some or all of the directors remain the same and in some cases, the new company has the same or a similar name to the failed business. The phoenix company will operate in the same sphere as its predecessor. 

And you can ask them if they have taken sections 216 and 217 of the Insolvency Act 1986 into consideration.

For clarification purposes, of course.

If I buy a ticket to see Celtic and Rangers, I need to be sure its Rangers I am seeing, or i want my money back.

You wouldn’t expect to see an Abba tribute band if it said Abba on the ticket, would you ?

Clarification.

Thats what we need.

From a legally minded chap.

Image result for donald findlay qc

Alright, another legally minded chap. This guy was too close to the action, yet oddly enough he has never been involved with the new club, which of course would have given it some credibility. One wonders why. as he was a big fan of the old club. And if it was the same club, he’d have been just as pleased as any other fan..

Wouldn’t he ?

 

 

Now , of course, none of this will appear in the mainstream media. Their neglect has been shameful, and along with other scandals, such as Resolution 12, the Five Way Agreement, the attempt to coerce the new entity into the top division and the lack if money coming into the Scottish game, they’ve chosen not to report on it.

Well, certainly no more than a sort of rounding up of a few facts that had already been freely available on the interweb.

All of those guilty of wrongdoing are still hiding their head in the sand hoping all of this will go away.

It won’t.

Celtic shareholders will be at the AGM tomorrow.

The board, and especially the CEO are well aware of the situation.

Won’t hurt to remind them though…

 

It’s time to crank up the pressure again.

On the SFA, the SPFL and on BDO.

Most of all, if they want to keep selling papers, or regain any respect, its time for the Scottish mainstream media to start asking questions.

Actually, a wee bit more than that.

They can start demanding answers.

What they must not do is underestimate the consequences of being , however loosely, tied in with the biggest fraud in British sporting history.

Image result for we were only following orders

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Devoy45
6 years ago

Excellent,once again. We need some good legal minds working on this for the good of Scottish football as a whole. Are there no other Paul McBrides out there? Why is something so clear and simple so difficult for the ‘authorities’ to grasp? Or the MSM?
Well done Ralph.

mike
6 years ago

Yes I echo Devoy’s post excellent Ralphy, your header and Doc’s excellent piece yesterday and the replies helped me to understand this pantomime slightly better and it confirms my thoughts that we have some bright supporters who will continue our quest for answers from our conflicted governing bodies. I wont be at tomorrows AGM, but I wish I was. Keep up your great work.

I was sorry that the Italians were out of the World cup, they are a great Nation with a revered history of fitba. success and I was particularly sorry that one of my all time favourite football hero’s would not see his career ending in that competition, a great goalkeeper and a wonderful example of sportsmanship Gia. Buffon.

ewanbhoy
6 years ago

as much as i dislike Donald Finley, he has always said that this is a new rangers and not the one he supported. he gets a bit of respect for that.

jimmybee
6 years ago

The establishment in the lines of the famous film You cant handle the truth.
Like your excellent piece and those previously from auldheid Phils wonderful book downfall,etc, the truth is there for all to see, uefa clarified it in their letter, that is a new club. Donald got them in court to tell the truth again they couldnt handle it.
We will continue to go round in circles simply because this wee bigoted country cant handle the truth.
It really is sad, that bigotory takes over integrity and truth is something that died when Turnbull Hutton passed away.

Reginald J Trotsfield
6 years ago
Reply to  jimmybee

it is a new club. you know it. i know it. everyone knows it.

lots of people pretend it isn’t.

they are stupid.

why waste time arguing with stupid?

if we were continually chasing this so that the people that lost money in the liquidation would be recompensed, thats fair enough. they’re the only ones that count.

sure, we got ripped off for a few titles and cups. so what. wasn’t and isnt watching them burn now worth it!

you can only kick a rotting donkey carcass in the guts so many times before it becomes not much fun.

Monti
6 years ago

Reg,
” we got ripped off of a few titles & cups, so what “?
What do you mean ” so what “?

I want those fucking titles & cups stripped off those cunts!

It matters!

Konrad
6 years ago

“We got ripped off for a few titles and cups. so what.”???

The titles and cups should be removed from the record books.

Alongside that, I personally spent thousands of pounds to watch ‘competitions’ rigged in favour of one team – will I see any of that money back? Will any of the thousands of others in the same position see any of their money back? Will the businesses the fuckers didn’t pay see any of their money? Will the NHS, Education etc etc etc see any of the Tax that the bastards didn’t pay?

The lot of them can’t be kicked enough in the guts to get the punishment they deserve.

Reginald j trotsfield
6 years ago
Reply to  Konrad

Oh well,agree to disagree.

The Budgie
6 years ago

as the rotting donkey is Rangers in Liquidation I would stitch its rotten carcass back together and kick it in the guts all over again. Who wouldn’t -years of cheating, deception and lies ?

Reginald J Trotsfield
6 years ago
Reply to  Konrad

i think i prefer a world in which the buns are dead and are now dying a second slow death. if they’d lived within their means, they’d still be around.

thats worth losing out on a couple of titles and cups for!

isn’t it?

6 years ago

Sorry Ralph but you missed Rule Number 1

The first duty of a Liquidator is to ensure the Liquidator gets paid. Anything else after that is just secondary

Billybhoy
6 years ago
Reply to  Desimond

Couldn’t agree more. As someone who is involved in advising businesses in these circumstances, the issue of the name is “bought” from the liquidator. BDO wont give a flying fuck about newco using it as it will have bern part of the deal and therefore part of their fee to allow the use of the oldco name.

Albert_kidd
6 years ago

Maybe a rich fan with money to burn could complain

The cube
6 years ago

I just want to see those fraud merchants go under for the final time with one last nail in the coffin, I’m sick of their fans thinking they’re the same club, going for 55, the rangers are back and we are the peepul. I want to see them all in pain with the death of their club. Dirty cheating vermin!

Monti
6 years ago
Reply to  The cube

The cube,
Quality post!

Konrad
6 years ago
Reply to  The cube

Well said The cube, totally agree.

Oztim67
6 years ago

Great read.

Could we put it in a newspaper?

Strip The Titles!!!!

jimmybee
6 years ago

I see there is an interesting court case in edinburgh today could be an eye opener if the media care to cover it.

dunc
6 years ago

The company which now operates the football club got approval from the courts to use a name very similar to that of the company which previously operated the football club.

Monti
6 years ago
Reply to  Ralph Malph

Square? 🙂

TicToc
6 years ago
Reply to  dunc

‘dunc’, just another moronic hun who probably believes in Santa Claus and the Tooth Fairy as well.
Should have a fucking ‘e’ on the end of that stupid moniker. Now fuck off back into your Govan cesspit. TWAT.
HH

AweNawNoAnnoniOanAnawNoo
6 years ago

The Top Ten Questions for the Celtic AGM that no Celtic Blogger or shareholder at an AGM will be permitted to ask never mind get an answer too. The exact same type of denial that Sevco fans
continually exhibit. YOU(PLURAL) CAN´T HANDLE THE TRUTH

——————————————————————
1) Is Celtic PLC as a member of the SFA and SPFL content with the safety standards adhered to by themselves and their fellow members ?
2) Is Celtic PLC as a member of the SFA and SPFL content with the governance of themselves and fellow members with regards to adhering to FFP ?
3) Is Celtic PLC content with the governance of FFP by UEFA ?
4) Is Celtic PLC as a member of the ECA content with the governance of its fellow ECA members with regards to adhering to FFP ?
5) Does Celtic PLC have any faith in the FFP ideals being adhered too at any level within football and if not why are we adhering to it?
6) Is Resolution 12 and its longevity indicate a fundamental failing within Celtic FC with regards to the monitoring and regulating FFP ?
7) Can Celtic PLC state unequivocally that any debts owed to the club from RFCIL were settled ? when ? and by whom ?
8) Can Celtic state unequivocally that there are no outstanding monies owed by fellow member clubs for home tickets or damage to Celtic Park ?
9) Why did Celtic´s chief executive believe that Celtic having no voice on the SFA gaming board was a positive development ?
10) Why was no rebuttal to the PSNI statement made after the match with Linfield was played in Belfast ?

Monti
6 years ago

11) can we have more prawns in the sandwiches.

CarlJungleBhoy
6 years ago

Another great bit of work, Doc!

Monti
6 years ago

L’Italia è una disgrazia cazzo!
Furioso!

Monti
6 years ago
Reply to  Monti

Ventura? Farò un’offerta che non può rifiutare.

Rob O'Keeffe
6 years ago

14 cups and titles to be removed,simplicity,proven illegally “won”.There can be no complaint.
Good luck to MON’s Bhoys tonight…..

Monti
6 years ago

Fantastic app 🙂

Monti
6 years ago

Weered,
My Grandparents ( Fathers side ) came from Italy, Bologna region, hence the name Monti.
I’ve never been to Italy & hope to go to Bologna one day and meet relatives there.

I feel like i’ve been kicked in the bawz today, Italy not at a World cup is embarrassing.

Wisnae me
6 years ago
Reply to  Monti

I thought it was short for “c’mon tae f**k”.

Monti
6 years ago
Reply to  Wisnae me

🙂

pensionerbhoy
6 years ago

Ralph,

Great stuff again in the Diary and yesterday from Doc. However, the old cynic in me still feels a sandwich with even the tastiest of fillings is still only a mouth watering delicacy if it can actually be eaten.

There’s something to get your teeth into, my bhoy!

H H

mike
6 years ago

What club used financial doping to steal titles.
What club used financial doping to steal trophies.
What club told cheated to gain qualification to the C.L.
What club cheated hundreds of suppliers out of money.
What club cheated the taxpayers out of millions of pounds of tax.
What club used an illegal tax avoidance scheme.
What club is backed by the governing bodies to the detriment of all others.
What club utilised a sectarian policy for decades.
What club try’s to bully all other clubs because of its elitist mantra.
What club continues to try to intimidate smaller clubs.
What club is filled with rancid supporters.
What club has a stadium falling to bits.
What clubs supporters sing sectarian songs.
What club is running on soft loans.
What club is going into administration soon.
Here is a clue…it isny Celtic, a club that pay’s its social taxes
and is run efficiently and correctly, a club who through its support continues its ethos of contributing to worthy causes.

Rob O'Keeffe
6 years ago
Reply to  mike

Check out Steaua Bucharests “history”,very interesting and very similar to a dead club in Scotland….

mike
6 years ago

I was at last years AGM, at the end of the AGM there was a long list of question to the board, all the questions that were asked were…answered, none were….. ignored.
It is very easy to become a shareholder you just purchase a few shares
and that allows you to ask any question that you want, whether you get the answer you want well that is another thing entirely.
I have a hospital appointment to-morrow so I will not be attending this years AGM. So…buy shares, formulate your questions and then….ask them.

Monti
6 years ago
Reply to  mike

Mike,
Are you going to the Ear, NOSE & throat dept? 🙂

mike
6 years ago
Reply to  Monti

No its the Mental Department of the PRI. they might issue me with a one years MOT that will allow me to talk shite on here for another year, mibbee!
I am following Pensionerbhoy.s route to mental health and well being, my well is drying and my health is mental.

Monti
6 years ago
Reply to  mike

Mike,
I hope you have many, many years of talking shite in front of you.
Good luck tomorrow pal!

Monti
6 years ago

Take the High road, update:

Sneddon has been playing about with big Inverdarrochs wife, Clair, the district nurse.
Episode finishes with big Tom Inverdarroch, entering Letterfalloch ( estate) with loaded shotgun.

To be continued……..
Do do do do do do do do do do do 🙂

mike
6 years ago

Truth be told I’m getting sick of all this shite, but that does not mean that I will do nothing other than to support every effort to bring these cheats to justice and to strip the titles and trophies that was cheated from different clubs in Scotland but mostly the ones cheated from Celtic.
Fund raise a judicial review….count me in, get rid of the conflicted peepil at the SFA/SPFL…count me in. Get in a new, real set of honest administrators that will conduct the governing bodies in an honest, open and transparent way and hopefully be supervised by the FOI act………count me in.

elcormaco
6 years ago

Monti, vergona te, venire dall Bologna e non visitare mai? e stupendo com’e citta, sopratutto il cibo. Sono stato la ancora l’estate scorso, ti consiglio di andare al piu presto

Any way, my brother is an accountant – also an okay guy, bucking that trend, takes no interest in football or rangers *rangers

I spoke to him about it once though and he felt that Charles Green asset acquisition also included a “goodwill” element – the “goodwill” of others to look on the basket of assets he bought as constituting the same thing as the liquidated incorporated club and company, and so Rangers by this logic are “the same”

I disagee with him but just putting it out there…

Monti
6 years ago
Reply to  elcormaco

elcormaco,
Agreed!

Rob O'Keeffe
6 years ago
Reply to  elcormaco

Does that mean all the lifetime debenture holders can claim their paid for seats?…..

mike
6 years ago

The Scotsman Friday 11th September 2015.

Dave King has expressed his desire to “restore Rangers” to pre-insolvency status, by taking the old company out of its Liquidation process and placing it back in the ownership of Ibrox stadium and other assets.
King seized control of “Rangers International F.C.” in march of this year. BDO had to post-pone payment of 7.5 pence to the creditors after receiving a claim from Whyte’s Law Financial Ltd. For £25 mill.
BDO had secured from Whyte’s company Collier Bristow some £25 mill. on behalf of the creditors.
Did he do it…do it…dowhit de doit.

mike
6 years ago

Did he fuck, but he did tell more lies. When your talent is in the lying department, its a habit that you cannot escape from, unlike Monks who can remove old habits Davey cannae. and yet he was deemed fit and proper, a convicted criminal leading from the front and steering his club to O B L I V I A N.
Regan meanwhile is like a clown juggler at the SFA circus, throwing his balls around while trying to put on an illusion of control, for whom the balls toll, these are our enemies the three unwise men who think we will let this go. No we wilny.

Cartvale88
6 years ago

This house of cards will collapse again, everyone is in denial of the current entity operating on the south side.
They allegedly spent 10 mil this transfer window, also a large outlay on wages, they are living close to the edge with soft loans. They must legally balance their books within the next two years, or be found to be trading as insolvent. Their titles will not be stripped until there is change at the SFA.

Rob O'Keeffe
6 years ago

Did Ralph win the caption comp,even without an entry? Signed SFA(outlaw wing)…..

Monti
6 years ago

C’MON THE FIGHTIN IRISH!

Monti
6 years ago
Reply to  Monti

WTF?

Vanderpump Rules
6 years ago

Boy Monti u do some moaning

Monti
6 years ago

With Ireland going out of the World cup….i wonder if ” rangers” will set their sights on Martin O’Neill?

jimmybee
6 years ago

The irish boys took a helluva beating.
Great ref though a guy that actually played the game and allowed it to flow knew all the tricks a masterclass in how it should be done.

BondiBrian
6 years ago
Reply to  jimmybee

Agree Jimmy. Great refereeing.

jimmybee
6 years ago

🙂 Big Nial when asked what should Ireland do in the second half, say a couple of decades of the rosary 🙂 cant beat the craic even though it hurts.

Una
6 years ago

No Irish No Italians No Dutch No Scots
What a boring shitty world cup ahead

Monti
6 years ago
Reply to  Una

Una,
There is always ‘ The great British bake off ‘ or ‘ how clean is your house ‘ to keep you entertained.

BondiBrian
6 years ago

….adopt Australia for a few weeks Una. Irish totally got pumped. Erikson is some player. Think Australia will win 2-0.

jimmybee
6 years ago
Reply to  BondiBrian

When is the game m8

BondiBrian
6 years ago
Reply to  jimmybee

8pm the night Sydney time. Cahill & Rogic ti score

Monti
6 years ago
Reply to  BondiBrian

JESUS LOVES YOU!

6 years ago

A score draw puts Honduras through. They got 3 of there guns back and Australia are shite.

BondiBrian
6 years ago
Reply to  Iancelt67

Australia were the better team in Honduras. Played on a tattle field. 2-0. Let’s see, eh.

6 years ago
Reply to  BondiBrian

I watched both teams were dross. Though Honduras were without their two best players. Honduras beat Mexico who are far better than Australia and haven’t lost for 6 matches. This is going to be harder than you think. Can’t keep relying on Cahill to step up. Australia don’t have any forwards. Juric is terrible. Who’s going to score.?

6 years ago
Reply to  Iancelt67

Rogic mooy and jedinak everyone else would struggle to make Falkirks bench

BondiBrian
6 years ago
Reply to  Iancelt67

Falkirk? Nonsense.

BondiBrian
6 years ago
Reply to  Iancelt67

Rogic cahill

Monti
6 years ago
Reply to  BondiBrian

Good luck to Emilio Izaguirre & Tom Rogic…..may the best team win!

6 years ago

British football (and Irish) is still backward as proven with World Cup results. Ingerland are the best of a bad lot. Rodgers adopts a European style and so does any other manager from these shores that gets any success. The long ball game is dead thank fuck

Gav
6 years ago

Ooft! That poor guy at bdo has gone in to an avalanche of wailing this morning. His inbox will look like Santa’s on Christmas eve….. anyway, heres my contribution…..
Hello James,
I’m sure you arrived at work today to a barrage of emails which, upon first inspection, must have given the impression that someone sold your email address to oriental pharma spammers. I apologise in advance for adding my tuppence worth to your burgeoning inbox. I am not going to quote company liquidation law, as many have no doubt done before me, because you are a professional and will be much more attuned to the vagaries, nuances and indelible facts of such legislation than I could ever hope to be. I am making a huge assumption that you are an Englishman and, as such, can be relied upon to view the liquidation of Rangers Football Club with the dispassionate, pragmatic and unbiased fortitude commonly expected of a forensic accountant. Without fear or favour, is the general falsehood perpetrated in our backwater, usually implying fear if favour is not applied. Would you consider, as liquidators and auditors of note, that your duty is to explore every available avenue to achieve the maximum return for creditors of any organisation undergoing an insolvency action? As a professional myself, I’m sure that you are bridling with indignation at the temerity that I, an uninitiated nonenty, am displaying in even asking the question? I am sure that is the case, and I do apologise for striking the low blow, so to speak. Without fear or favour? A noble concept, indeed. The current pheonix incarnation residing at Edmiston Drive are an anathema to this concept. Fear is their currency, favour is their purchased spoils. Such ignoble beliefs are currently tearing our, somewhat insignificant, game apart. We, the taxpayer, ultimately funded the hubris-driven largesse that led to the demise of RFC, by being forced to assume RFC and MIMs debt, when Lloyds TSB were forced to rescue the basket-case HBOS bank. The government of the day funded that “rescue”, with your money, and now, today, we have the situation where three of the directors culpable, are running an organisation with the same trading name, same livery, same ‘goodwill’ , same representations and same attitude to their corporate responsibility as that which your organisation is currently liquidating. It is not my position to define ‘Pheonix’, but if it quacks like a duck, waddles like a duck, lays blue eggs and freely shits in my pond then I have no other option than to state, clearly, it is a fiery, blazing, rising,scorching, conflagration of a singed, blackened, charcoaled, carbonised duck. 276 creditors are watching this, daily, without recompense, and the law is shown up as an ass. Regardless of a law’s effectuality, it must be applied, without fear, without favour, without bias, without wont for the social/political standing of the defendant and their sensibilities. If we do not then society descends to anarchy. James, please, be professional.

Thank you for taking time to read my lengthy submission.

Sincerely,

John mc mullen
6 years ago

Didn’t Duff and Duffer hold a meeting before they entered the liquidation process to change the name?

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