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CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 16 Nov 2018

Fortune favours the...Crown

The Chancellor announced in his budget that the Crown is to be re-instated as a preferential creditor in insolvency, reversing the changes brought in


Addleshaw Goddard LLP | United Kingdom | 8 Nov 2017

HMT Call for Evidence: Breathing Space

The Government committed in its 2017 manifesto to implement a new scheme to help consumers who are in serious problem debt. The proposed statutory


Begbies Traynor Group plc | United Kingdom | 20 Oct 2016

What is a winding up order and can it be reversed once issued?

A winding up order can be used by creditors to enforce payment of a debt by a delinquent company. Often as an act of last resort, creditors petition


Begbies Traynor Group plc | United Kingdom | 10 Oct 2016

Advantages & Disadvantages of a Pre-Pack Administration

A pre-pack administration facilitates the quick sale of a business in insolvency. Negotiations for the sale of underlying business assets take place


Brodies LLP | United Kingdom | 8 Aug 2016

HMRC reigns Supreme: Court dismisses attempt to recover VAT paid on viability report

Supreme Court dismisses attempt by borrower to recover VAT paid on fees incurred preparing a strategic review of its distressed business where report


Kingsley Napley | United Kingdom | 8 Aug 2016

Debts and Death

"He that dies pays all debts," says Shakespeare in the Tempest. Indeed, debts are payable from a deceased's estate on their passing - and not by


Weil Gotshal & Manges LLP | United Kingdom, OECD, European Union | 4 Aug 2016

UK Tax Update: It’s not all about Brexit!

There has rightly been a great deal of attention paid to the UK’s decision to leave the EU and what that may mean from a business (including tax)


DLA Piper | United Kingdom | 22 Jul 2016

Leicester City Football Club: The legendary rise that almost never happened

Everyone in the UK, and the world of football, knows about the historic moment this spring when Leicester City was crowned champions of the English


Bryan Cave Leighton Paisner (BLP) | United Kingdom, OECD, European Union | 10 Jul 2016

The implications of Brexit on tax disputes

The UK’s decision to leave the EU may have implications in relation to both domestic tax disputes between taxpayers and HMRC which involve an element


Farrer & Co LLP | United Kingdom | 22 Jun 2016

When is it reasonable to make late payment of PAYE and National Insurance Contributions?

In a recent case, the First Tier Tribunal (the FTT) was asked to consider whether a charitable independent school had a reasonable excuse for late

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