What is the tronc system?
5 August 2020
Mercer & Hole Audit and Business Advisory Partner Andy Turner has significant experience of advising the hotel and hospitality industry. One of his regular talking […]
5 mins
articles
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Capital Gains Tax (CGT) Holdover Relief and Trusts
4 August 2020
Legislative changes in recent years have meant that an increasing number of trusts are within the relevant property regime for Inheritance Tax Purposes (IHT). as […]
4 mins -
The restructuring plan
31 July 2020
The so-called restructuring plan is a tool introduced by the Corporate Insolvency and Governance Act 2020 that is most likely to be used by large […]
2 mins -
Changes in HMRC’s status
31 July 2020
The government plans to make HMRC a preferential creditor for certain taxes in formal insolvency processes from 1 December 2020. HMRC currently ranks as an […]
3 mins -
Light touch admins
30 July 2020
On a company entering administration it’s not uncommon for the directors to be side-lined. The law provides that the administrator has a duty to manage […]
3 mins -
Corporate Insolvency and Governance Act 2020 (“CIGA”) – winding up provisions
29 July 2020
All of us in business have done a lot of crystal ball gazing since the pandemic began to take hold and it’s no different when […]
10 mins