R&I spotlight on tax

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R&I spotlights on other practice areas

Our R&I spotlights on other practice areas are designed to provide insight into areas of legislation that may not fall within the everyday work of R&I lawyers or insolvency practitioners.

Each guide contains expert guidance on issues such as:

  1. •

    the main laws and regulations governing the area

  2. •

    the relevance to R&I lawyers and insolvency practitioners

  3. •

    examples of the types of situations where issues may arise

  4. •

    considerations and risks for R&I lawyers and insolvency practitioners

  5. •

    steps R&I lawyers and insolvency practitioners can take to protect themselves

What this topic covers

This topic includes:

Tax issues in corporate insolvency

  1. •

    Taxation in corporate insolvency—the principal issues in outline—this Practice Note considers various corporate insolvency procedures, such as liquidation (or winding up), administration, appointment of a receiver and a company voluntary arrangement (CVA) and outlines the possible tax consequences for the company in that procedure

  2. •

    Key tax consequences of an insolvent liquidation—this Practice Note sets out the main corporation tax consequences when a UK incorporated company goes into an insolvent liquidation process and considers certain other...

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