Moore v I. Bresler Ltd

JurisdictionEngland & Wales
Date1944
CourtKing's Bench Division
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27 cases
  • Bank of Credit and Commerce International SA ((in Liquidation)) (No. 15), Re; Bank of India v Morris
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 22 Junio 2005
    ... ... permission to amend is made after the expiry of the relevant limitation period: see the decision of this court in Re Farmizer (Products) Ltd, Moore v Gadd [1997] BCC 655 ... It is also common ground that the effect of the amendment would be to add a "new claim" within the meaning of section ... ...
  • St Regis Paper Company Ltd v The Crown
    • United Kingdom
    • Court of Appeal (Criminal Division)
    • 4 Noviembre 2011
    ...requiring mens rea where the employee could hardly be described as the directing mind and will of the company. For example, in Moore v I. Bresler Ltd. [1944] 2 All E.R. 515 the Divisional Court imposed liability on the company for false returns in respect of purchase tax made with an intent......
  • HM Revenue and Customs v Greener Solutions Ltd
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 18 Enero 2012
    ...Funds Management Asia v Securities Commission ELR[1995] 2 AC 500 Mobilx Ltd v R & C Commrs VAT[2010] BVC 638 Moore v I Bresler Ltd UNK[1944] 2 All ER 515 Optigen Ltd v C & E Commrs ECASECASECASVAT(Joined Cases C-354/03, C-355/03 and C-484/03) [2006] BVC 119; [2006] ECR I-483 Staatssecretari......
  • Ferguson v British Gas Trading Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 10 Febrero 2009
    ...held that the mens rea of the servant authorised to discharge the duty to make the return should be attributed to the company: see Moore v. I. Bresler Ltd. [1944] 2 All E.R. 515. On the other hand, the fact that a company's employee is authorised to drive a lorry does not in itself lead to......
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1 firm's commentaries
8 books & journal articles
  • Tyler G. Banks, Corporate Liability Under the Alien Tort Statute: the Second Circuit?s Misstep Around General Principles of Law in Kiobel v. Royal Dutch Petroleum Co.
    • United States
    • Emory University School of Law Emory International Law Reviews No. 26-1, September 2012
    • Invalid date
    ...212 U.S. 481 (1909); Dir. of Pub. Prosecutionsv. Kent & Sussex Contractors, Ltd., [1944] K.B. 146 (U.K.); Moore v. I. Bresler, Ltd., [1944] 2 All E.R. 515 (U.K.); R v. I.C.R. Haulage, Ltd., [1944] K.B. 551 (Crim. App.) (U.K.).Stessens, supra note 223, at 497.V.S. Khanna, Corporate Criminal ......
  • CONCEPTUAL CONFUSION
    • Singapore
    • Singapore Academy of Law Journal No. 2011, December 2011
    • 1 Diciembre 2011
    ...at 713–714. 96DPP v Kent and Sussex Contractors LtdELR[1944] KB 146; R v ICR Haulage Co LtdELR[1944] KB 551; Moore v I Bresler LtdUNK[1944] 2 All ER 515. 97Tesco Supermarkets Ltd v NattrassELR[1972] AC 153 at 171 (HL). 98 Meridian Global Funds Management Asia Ltd v Securities Commission [19......
  • Corporate Manslaughter: A Radical Reform?
    • United Kingdom
    • Sage Journal of Criminal Law, The No. 71-2, April 2007
    • 1 Abril 2007
    ...Ltd [1944] KB 146 (on a charge ofdeception), R vICR Haulage Ltd [1944] KB 551 (on a charge of conspiracy) andMoore vI Bresler Ltd [1944] 2 All ER 515 (on a charge of fraudulent evasion of tax).See generally, C. Wells, Corporations and Criminal Responsibility, 2nd edn (OxfordUniversity Press......
  • Chapter 11. United Kingdom Corporate Criminal Liability and the Bribery Act 2010
    • United States
    • ABA Archive Editions Library The Foreign Corrupt Practices Act Handbook. Third Edition
    • 1 Enero 2014
    ...may be liable for the act of its servant even though that act was done in fraud of the company itself— Moore v. I. Bressler, Ltd. [1944] 2 All ER 515. 4. In seeking to identify the “directing mind” of a company, prosecutors will need to consider the constitution of the company concerned (wi......
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