The Lifetime ISA is a new investment product which is available from 6 April 2017. Its main appeal will be that it will allow savers to put up to £4,000 a year into the account and not have to pay tax on the interest. It's designed for young people who are saving for a deposit for a house, and for self-employed people who want to save for their retirement. However, few accounts are available at the time of launch.
What constitutes an offence of corporate manslaughter? Who can be prosecuted for it and what are the punishments?