Navigating the intersection of tax and insolvency demands specialised knowledge and strategic insight. This guide offers essential, up-to-date practical advice for legal practitioners dealing with the complexities of tax implications during insolvency processes. From handling HMRC claims to understanding tax liabilities and reliefs, stay informed with expert analysis and tools designed to support effective legal practice in this intricate area.
Role, powers, functions and duties of a liquidatorThe role and function of a liquidatorA liquidator is the officer appointed when a company goes into...
What is a statutory declaration of solvency, and what happens if a false declaration of solvency is madeCoronavirus (COVID-19)This content is affected...
Bonds and notesThe terms ‘bonds’ and ‘notes’ are used interchangeably (and there is no legal difference between the terms), though notes tend to be...
Obtaining Official Copies from HM Land RegistryThis Practice Note provides guidance in obtaining official copies of the entries on the title of a...
Insolvency Services AccountThe Official Receiver (OR) deals with the administration and investigation of all bankruptcies and compulsory liquidations, including partnerships (ie liquidations resulting from a court order).The Secretary of State may appoint an insolvency practitioner (IP) as trustee
What is the percentage of realisations that will be deducted as an ad valorem fee from asset realisations that are paid into the Insolvency Services Account by a compulsory liquidator, where the compulsory liquidation commenced on 7 December 2009 and followed an administration commencing on 2
If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both
Brussels I (recast)—domicile (Arts 4 and 63) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note considers the general rule set out in Article 4 of Regulation (EU) 1215/2012, Brussels I (recast) when determining the relevance of a defendant’s domicile to
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