Restructuring and insolvency

Restructuring and insolvency guidance:

FORTHCOMING CHANGES relating to insolvency and tax: Finance Bill 2019–20 introduces provisions where: • with effect for business insolvencies that commence on or after 6...

Practice Note

FORTHCOMING CHANGES relating to insolvency and tax: Finance Bill 2019–20 introduces provisions where: • with effect for business insolvencies that commence on or after 6...

Practice Note

This Practice Note: • outlines the main UK tax provisions that apply where a fixed charge receiver sells assets owned by a company, and • answers the important issues...

Practice Note

This Practice Note outlines the main tax implications where a company implements a company voluntary arrangement (CVA) under Part I of the Insolvency Act 1986 (IA 1986)....

Practice Note

FORTHCOMING CHANGE on amendments to FA 1986, s 77A: Finance Bill 2019–20 amends, with effect from Royal Assent, section 77A of Finance Act 1986 (FA 1986) to ensure that...

Practice Note

FORTHCOMING CHANGES relating to insolvency and tax: Finance Bill 2019–20 introduces provisions where: • HMRC becomes a secondary preferential unsecured creditor (moving...

Practice Note

FORTHCOMING CHANGES relating to insolvency and tax: Finance Bill 2019–20 introduces provisions where: • with effect for business insolvencies that commence on or after 6...

Practice Note

Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note