In Corporate Manslaughter: New Horizon of False Dawn? The author concluded with a somewhat melodramatic cliff-hanger as we awaited the trial of Lion Steel Equipment Ltd (‘LS’). In July 2012, Judge Gilbart QC, Honorary Recorder of Manchester, published his remarks on sentencing in the trial and, so, this paper becomes an essential sequel to the former, in which we analyse what progress, if any, can be said to have been achieved in the development of the current law in corporate accountability
