Partnership losses – the impact of the new rules
16 May 2007
The new rules on partnership losses may have been designed to stop avoidance schemes but many “innocent” businesses may also be caught. The changes are […]
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Leased plant and machinery – Changes to the taxation treatment
14 April 2007
Summary New tax rules have been introduced for Plant and Machinery leased by a business where the duration of the lease agreement exceeds five years. […]
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Could there be a Tax Amnesty?
12 March 2007
At the end of last year there was much press speculation that HMRC might be proposing a tax amnesty for undisclosed off-shore bank accounts. HMRC […]
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Foreign creditors’ rights in UK insolvencies
11 February 2007
This post was prompted by the following question on LawGuru.com: Can someone outside of the European Union start Bankruptcy Proceedings in Great Britain or make […]
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Rates an administration expense?
23 December 2006
The Trident Fashions case brought by Exeter City Council on whether business rates have to be paid in priority to an administrator’s remuneration returns to […]
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European Insolvency Regulation: Territorial and Secondary Proceedings
17 November 2006
The reach of territorial and secondary proceedings is restricted, but I think it important to note that the restriction is partial. In relation to non-main […]
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Pension Scheme Failure or Rescue?
8 November 2006
Filing s120 (Pensions Act 2004) notices with the Pension Protection Fund is now commonplace for insolvency practitioners. Where there is a defined benefit scheme, most […]