Re Gerrard (Thomas) & Son Ltd
| Jurisdiction | England & Wales |
| Date | 1967 |
| Year | 1967 |
| Court | Chancery Division |
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18 cases
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Moore Stephens v. Stone Rolls Ltd., (2009) 396 N.R. 203 (HL)
...to. [para. 238]. London and General Bank (No. 2), Re, [1895] 2 Ch. 673 (C.A.), refd to. [para. 242]. Gerrard (Thomas) & Son Ltd., Re, [1968] Ch. 455, refd to. [para. 242]. Galoo Ltd. v. Bright Grahame Murry, [1994] 1 W.L.R. 1360 (C.A.), refd to. [para. 243]. Barings plc v. Coopers &......
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Thoroughbred Breeders' Association v Price Waterhouse
...to Pierce v Hau Mon 1944 AD 175: referred to Principal Immigration Officer v Bhula 1931 AD 323: considered Re Thomas Gerrard & Son Ltd [1968] Ch 455 ([1967] 2 All ER 525): referred to D Quinn v Burch Brothers (Builders) Ltd [1965] 3 All ER 801 (QB): referred Quinn v Burch Brothers (Builders......
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International Shipping Co (Pty) Ltd v Bentley
...v Charlier 1974 (1) SA 225 (W); Netherlands Insurance Co of SA Ltd v Van der Vyver 1968 (1) SA 412 (A); Re Thomas Gerrard & Sons Ltd [1968] 1 Ch 455; Wilson v Birt (Pty) Ltd 1963 (2) SA 508 (D) H ; Ocean Accident & Guarantee Corporation Ltd v Koch 1963 (4) SA 147 (A); Botes v Van Deventer 1......
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Stone and Rolls Ltd ((in Liquidation)) v Moore Stephens (A Firm)
...shareholders on the basis of misleading accounts on which the auditors failed adequately to report) and In re Thomas Gerrard & Son Ltd. [1968] Ch 455 (liability for dividends voted and tax liabilities incurred on the basis of accounts containing fraudulent inflation of the company's profit......
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4 books & journal articles
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Table of Cases
...11, [2003] 2 BCLC 374 79, 81 Taylor’s Industrial Flooring Ltd, Re [1990] BCC 44, [1990] BCLC 216, CA 1, 13 Thomas Gerrard & Sons Ltd, Re [1968] Ch 455, [1967] 3 WLR 84, [1967] 2 All ER 525, ChD 393 TM Kingdom Ltd (in administration), Re [2007] EWHC 3272 (Ch), [2007] BCC 480 211 UK Housing A......
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The prevention and detection of corporate fraud: An assessment of the present framework
...'Generally Accepted Accounting Practice in the United King-dom', Ernst & Young, Fourth Edition, p. 4. (13) Re Thomas Gerrard and Son Ltd [1968] Ch. 455, JEB Fasteners Ltd. v. Marks Bloom & Co. [1981] 3 All ER 289, Twomax Ltd & Goode v. Dickson, McFarlane & Robinson [1982] SC 113. (14) Re Th......
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Application under the summary procedure
...notice (Form IAA). 1 Section 212 of the Insolvency Act 1986. 2 Re Paycheck Services 3 Ltd [2010] UKSC 51. 3 Re Thomas Gerrard & Sons Ltd [1968] Ch 455 at 473. The question of whether or not an auditor is properly treated as an officer of the company for these purposes is, however, in the au......
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Ex Turpi Causa – When Latin Avoids Liability
...liable for failing to detect unlawful acts causing loss to companies which they were auditing. In In re Thomas Gerrard & Son Ltd,2727[1968] Ch 455. auditors were held liable for dividends improperly voted and tax liabilities incurred on the basis of accounts fraudulently inflating profits. ......