Dead, Dave...

Weird situation has arisen in the US, where a man who was legally declared dead the best part of 20 years ago has turned up alive and well, but the courts have said that they cannot overturn the original declaration, and therefore, legally, he remains dead.  Couldn't happen here, because under our laws a declaration of death is a "rebuttable presumption", meaning that if new evidence comes to light that the original declaration was wrong, it ceases to have effect.  Of course, going back to the US case, the interesting question is, what would be the position if that man now commits a criminal offence - you can't charge a dead man, can you?