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Trustee in Bankruptcy's right to access pension income

United Kingdom - December 15 2016 In the case of Horton v Henry, the Court of Appeal has recently upheld the High Court’s decision that a Trustee in Bankruptcy cannot compel a bankrupt...

Beware of your intentions when declaring dividends

United Kingdom - November 11 2016 Through corporate acquisitions and asset transfers, BAT Industries plc (“BAT”) (a Claimant in the proceedings) became liable to contribute...

When are funds drawn down under a SIPP subject to an IPO?

United Kingdom - August 9 2016 The High Court has determined the circumstances in which sums drawn down under a self-investment personal pension scheme could be subject to an...

Tax changes for individual shareholders receiving a distribution in a liquidation by way of MVL

United Kingdom - May 3 2016 The tax treatment for individual shareholders receiving a distribution from a members' voluntary liquidation ("MVL") may be affected by changes...


Court of Appeal affirms High Court’s interpretation of “further advances” in the context of tacking and priority

United Kingdom - April 14 2016 In the recent case of Urban Ventures Limited v (1) Simon Robert Thomas and Nicholas O’Reilly as Administrators of The Black Ant Company Limited (in...

Emily Scaife, Clark.