[2025] UKUT 00185 (TCC)
Upper Tribunal Tax and Chancery Chamber

[2025] UKUT 00185 (TCC)

Fecha: 09-Abr-2025

Burton v Bevan

Burton v Bevan

488.

In Burton v Bevan [1908] 2 Ch 240 at 246-247, Neville J considered whether the defendant had “knowingly contravened” a particular statutory provision, and said at p 720:

“I think that ‘knowingly’ means with knowledge of the facts upon which the contravention depends. I think it is immaterial whether the director had knowledge of the law or not. I think he is bound to know what the law is, and the only question is, did he know the facts which made the act complained of a contravention of the statute?”