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?Chi, Di and Fi formed an ordinary partnership to run an art gallery. Each of them paid ￡100,000 into the?business. As Fi had no prospect of raising any more money it was agreed between them that her maximum?liability for any partnership debts would be fixed at her original contribution of ￡100,000. The partnership?agreement specifically restricted the scope of the partnership business to the sale of 'paintings, sculptures?and other works of art.' In January 20X0 Chi took ￡10,000 from the partnership's bank drawn on its?overdraft facility. She had told the bank that the money was to finance a short-term partnership debt but in?fact she used the money to pay for a holiday. In February Di entered into a ￡25,000 contract on behalf of the?partnership to buy some books, which she hoped to sell in the gallery.?

35

【論述題】

?State whether all three partners are liable to repay the overdraft created by Chi?

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考點：Chapter11Partnerships

?Chi has taken money from the firm's bank account to use for a personal holiday. However, as a partner, and?in the absence of any specific mention to the contrary in the agreement, she has authority to withdraw?money from the bank account. Her action has therefore incurred a debt to a third party that is owed by all?three partners, not just herself.?

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Vlad generates a substantial income from illegal tax evasion and sought advice from Gloria (his personal accountant) on how to dispose of his illegal earnings. Gloria suggested that to disguise the source of the funds, Vlad should purchase a chain of restaurants and pass his gains from the illegal operation through the restaurants' accounts. Vlad agreed with Gloria’s proposal and appointed her as the restaurant chain’s finance director and together they passed the illegal money through the operation.

25

【論述題】

State the offence of money laundering.

State whether Gloria has any liability for money laundering.

State whether Vlad has any liability for money laundering.

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In January the board of directors of Huge plc decided to make a takeover bid for Large plc. After the decision?was taken, but before it is announced, the following chain of events occurs:?

(1) Slye, a director of Huge plc, buys shares in Large plc?

(2) Slye tells his friend Mate about the likelihood of the takeover and Mate buys shares in Large plc?

(3) At a dinner party Slye, without actually telling him about the takeover proposal, advises his brother?Tim to buy shares in Large plc and Tim does so?

28

【論述題】

?State whether Slye committed insider dealing when he bought shares in Large plc?

?State whether Mate has any liability for insider dealing?

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