Pensions A-Z

Pensions A-Z is a collection of insights to help you further increase your awareness of pensions law.

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Companies Act 2006: Failure to comply with directors’ duties

Where a director fails to comply with the general duties under the Companies Act 2006, there may be civil consequences (generally based on breach of fiduciary duty). In addition, a director who fails to declare an interest in an existing transaction or arrangement may incur a criminal penalty.