articles
7 August 2009
One area of accounting that regularly causes much procrastination and soul searching amongst our profession was the accounting treatment of a purchase of own shares […]
14 July 2009
In the current economic climate, late payers are commonplace. When late payers turn into bad debts, it can put huge financial stress on a business. […]
3 June 2009
Under the 1985 Companies Act, medium sized groups were exempt from preparing consolidated accounts. This exemption has been abolished in the 2006 Companies Act – […]
6 May 2009
It is understood that HMRC is once again reviewing the VAT recovery position of deal costs. Historically this issue has been the subject of a […]
12 April 2009
When is an administrator not an administrator? The facts: An administrator appointed by a qualifying floating charge holder discovers that the purportedly qualifying floating charge […]
26 February 2009
Do you provide free business lunches to clients/business contacts? Have you restricted the VAT incurred on such lunches? If so, you may be interested in […]
5 February 2009
You may remember an earlier post Liquidation and bankruptcy petition dangers, where I highlighted a legal decision emphasising that a petition is not to be […]
31 January 2009
Pre-pack administrations, where the business of an insolvent company is sold as soon as the administrators are appointed, often to the company’s management or shareholders, […]
13 June 2008
Under our previous post Permacell Finance: judgements affecting charge holders, commentators debated the then recent High Court case of Day v Haine, in which Sir […]