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Trustees and pension providers should use reporting protections to help fight liberation fraud, says expert

FOCUS: Those responsible for pension funds and management should make use of special provisions to protect them from prosecution in relation to pensions liberation fraud.  17 May 2013

"Balance sheet" test for insolvency must take account of wider commercial context, says Supreme Court

Courts must look beyond the assets and liabilities used to prepare a company's statutory accounts when deciding whether or not a company is balance sheet insolvent, the Supreme Court has ruled. 13 May 2013

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