Richard Furlong considers the liability of company directors for criminal wrongdoing by their employees.
The Economic Crime and Corporate Transparency Act 2023 expanded corporate liability by widening the identification doctrine from the old “directing mind and will”test to a new “senior manager”test. My colleague Vanessa Reid wrote a very helpful article on these changes in December, available here.
https://www.mountfordchambers.com/the-buck-where-does-it-stop/