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“Corporate restructuring topical issues and more”

Corporate Restructuring Blog

Business Rescue – HMRC’s Unwelcome Victim

The Government proposes, in the Finance Bill 2019/20, that VAT and PAYE/NI deductions become secondary preferential creditors in insolvencies.  They are to rank after certain preferential employee claims but before the prescribed part (of up to £600,000 payable to unsecured creditors) and before floating charge...


Date: 22nd October, 2019
Author: Chris Laughton

Mercer & Hole Partner, Chris Laughton offers expert opinion in court case: Brewer v Iqbal

Mercer & Hole’s Expert witness team acts in a variety of situations. Recently one of our partners, Chris Laughton, was the expert insolvency practitioner in the case of Brewer & Anor v Iqbal [2019] EWHC 182 (Ch), where the liquidators of ARY Digital UK Ltd successfully brought breach of duty claims against the former administrator....


Date: 14th March, 2019
Author: Mercer & Hole Media

Budget 2018 - HMRC preferred creditor in insolvency

Insolvent businesses are to see an increase in the priority of HMRC’s claims for some tax debts.  With effect from 6 April 2020, HMRC will become a secondary preferential creditor (behind the limited preferential claims of employees) for VAT, PAYE, employee NICs, and Construction Industry Scheme deductions. This change draws attention to...


Date: 1st November, 2018
Author: Chris Laughton

Mercer & Hole partners attend INSOL Europe Annual Congress 2018

Mercer & Hole Corporate Advisory partners Chris Laughton and Henry Page attended the INSOL Europe Annual Congress 2018 in Athens from 4-7 October. With a theme of “Breaking the Chains”, representing the emergence of the Greek nation (and distressed businesses) from financial crisis, the congress brought together some 430...


Date: 12th October, 2018
Author: Mercer & Hole Media

‘Take 5’ with Henry Page

Henry is a Corporate Advisory Partner. He is based at the firm’s London office and is a qualified Chartered Certified Accountant and licensed insolvency practitioner. Henry has experience of all types of restructuring work, extending to both companies and LLPs, whether domestic or overseas. Outside of work, Henry enjoys spending time with his...


Date: 23rd March, 2018
Author: Henry Page

Accelerated M&A

Even thriving and dynamic businesses can face periods of stress, or distress. This could be the result of cash flow pressures, funding challenges, operational or market issues, or the variety of other threats encountered in a competitive business environment.  When a business faces instability, a tailored strategy supported and implemented by...


Date: 23rd March, 2018
Author: Chris Laughton

Employment Benefit Trust (EBT) Loans

In July 2017, the Supreme Court gave their decision about the disguised remuneration schemes used by Rangers Football Club. Disguised remuneration schemes usually involve an employer paying the person through a loan from a third party, usually an Employee Benefit Trust (EBT), that is unlikely ever to be repaid. The objective of these...


Date: 23rd March, 2018
Author: Steve Smith

Vendor assistance and vendor due diligence

Vendor assistance and vendor due diligence can provide sellers with more control over the sale process through addressing the key concerns and issues that may be relevant to a purchaser.  Ultimately this can help to protect value or even secure a higher price for the business. In recent years vendors have taken a greater degree of control...


Date: 23rd March, 2018
Author: Mike Orton

Disruption in distribution

With the advent of virtual content, logistics firms associated with the storage and delivery of physical entertainment media can find themselves left behind. The problems facing certain parts of the market were laid bare during a recent assignment conducted by our Corporate Advisory team. Summary of Company position:   UK...


Date: 23rd March, 2018
Author: Henry Page

Carillion - Opportunities and Threats

There are thousands of joint venture partners, clients, customers, suppliers and many more connected company’s commencing a first full week of trading since Carillion’s liquidation hit the headlines who will be continuing to wonder what the future holds, and how the collapse of Carillion PLC, which went into liquidation on 15 January...


Date: 23rd January, 2018
Author: Henry Page

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