An Introduction to Receivership Administrative Receivership is the process where the holder of a qualifying floating charge appoints an administrative receiver to realise the... Read More
Section 216 and the Prohibitions on The Reuse of a Company Name After Liquidation If you’ve been a director of a company that has gone into liquidation, you are bound by certain laws that... Read More
Accelerated Payment Notices: What are they and When are they Used? Since their introduction in 2014, HMRC have used Accelerated Payment Notices to recover several billions of pounds of taxes, but... Read More
Why Should I Choose A Voluntary Liquidation Before Being Forced into Compulsory Liquidation? Being faced with putting a company into an insolvent liquidation is a difficult position for a director to find themselves... Read More
Will HMRC Become a Preferential Creditor Once Again Under Their new Proposed Bank Raiding Powers? The insolvency regime changed in 2002 under the Enterprise Act, when HMRC removed their right as a preferential creditor in... Read More
The New Dividend Tax Rules As of April 2016, the dividend tax rules changed. The notional 10 percent tax credit on dividends was abolished, and... Read More
