Commentary

D6.712 Administration—corporation tax implications

Corporate tax
Corporate tax | Commentary

D6.712 Administration—corporation tax implications

Corporate tax | Commentary

D6.712 Administration—corporation tax implications

Administration is a process intended to rescue a company which is in difficulties, to protect it from creditors, and may last for a short period during which the company will continue to trade – the sale of the company may be an outcome or alternatively a reorganisation of the company with a view to sale. Alternatively a company may be in administration for a longer period of time during which there is likely to be rationalisation in the interests of its longer term rescue. A company may be put into administration either by a court order or in certain circumstances by simple notice but subject to

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