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Gemma Davies
Gemma Davies
Tax Director
BDO
Robert Woodward
Robert Woodward
Tax Associate Director
BDO
Contributions by BDO

2

Income payments orders (IPOs) under section 310 of the Insolvency Act 1986
Income payments orders (IPOs) under section 310 of the Insolvency Act 1986
Practice Notes

This Practice Note, produced in partnership with South Square and BDO LLP, looks at income payments orders (IPOs) made under section 310 of the Insolvency Act 1986 that allow trustees in bankruptcy to claim a bankrupt’s surplus income for the benefit of the bankruptcy estate. It summarises who can apply for an IPO, when application can be made, and how much a trustee in bankruptcy can claim as part of an IPO.

Interim receivers
Interim receivers
Practice Notes

This Practice Note, produced in partnership with South Square Chambers and BDO LLP, looks at interim receivers in personal insolvency appointed under section 286 of the Insolvency Act 1986 in the period between the presentation of a bankruptcy petition and the making of a bankruptcy order.

Contributions by BDO Experts

2

Corporate governance risk management guide
Corporate governance risk management guide
Practice Notes

This Corporate governance risk management guide, produced in partnership with Charles Portsmouth and Sarah Hillary of BDO LLP, identifies five key priorities for corporate governance risk management and gives the heads-up on why each one is important. It includes a series of mini action lists that suggest action points for each priority area, encourage you to record your organisation’s current level of compliance and signpost relevant Practice Notes and Precedents in LexisNexis®.

Trust Registration Service (TRS)—table of registration requirements and deadlines
Trust Registration Service (TRS)—table of registration requirements and deadlines
Practice Notes

This Practice Note, written by Gemma Davies of BDO, contains a table which provides at-a-glance information about whether a trust needs to register with the Trust Registration Service (TRS) and, if so, the deadline for that registration. It also contains information about whether the obligation to collect beneficial ownership information applies. This table incorporates the rules brought in as a result of the UK’s implementation of both the Fourth Money Laundering Directive (4MLD) and the Fifth Money Laundering Directive (5MLD).

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