HMRC - Secondary preferential creditor in insolvencies (corporate and personal)
From 1 December 2020 HMRC will become a secondary preferential creditor in insolvencies ( corporate and personal ) . The provisions can be found within the Finance Act 2020 at page 79, Part 4, Miscellaneous and Final, Insolvency, HMRC debts: priority on insolvency. View
From 1 December 2020 HMRC will become a secondary preferential creditor in insolvencies ( corporate and personal ) . The provisions can be found within the Finance Act 2020 at page 79, Part 4, Miscellaneous and Final, Insolvency, HMRC debts: priority on insolvency. View
Moratorium / Restructuring Plan - PPF notifications
How to submit information regarding moratoriums and restructuring plans View
How to submit information regarding moratoriums and restructuring plans View
Prescribed part increases to £800,000 from 6 April 2020 – in certain cases
Guidance on Prescribed Part increases to £800,000 from 6 April 2020. Applies in certain cases... View
Guidance on Prescribed Part increases to £800,000 from 6 April 2020. Applies in certain cases... View
Practice Direction relating to the Corporate Insolvency and Governance Act 2020
The practice direction provides directions on the contents of a winding-up petition, procedure in respect of filing, privacy, evidence and preliminary hearing. In addition, the direction confirms when moratorium documents are to be treated for filing purposes. View
The practice direction provides directions on the contents of a winding-up petition, procedure in respect of filing, privacy, evidence and preliminary hearing. In addition, the direction confirms when moratorium documents are to be treated for filing purposes. View
Moratorium – HMRC Insolvency Guidance
A guidance note from HMRC explains that all notifications of a moratorium and subsequent contact regarding the moratorium are to be directed to a designated office. View
A guidance note from HMRC explains that all notifications of a moratorium and subsequent contact regarding the moratorium are to be directed to a designated office. View
Moratorium - Guidance issued by The Pensions Regulator
Guidance has been issued by the TPR (The Pensions Regulator) for IPs on the requirement to notify it if an employer with a defined benefit pension scheme uses a moratorium to explore rescue and restructuring options. View
Guidance has been issued by the TPR (The Pensions Regulator) for IPs on the requirement to notify it if an employer with a defined benefit pension scheme uses a moratorium to explore rescue and restructuring options. View
Corporate Insolvency and Governance Bill 2020: Factsheets
An explanation of each of the measures in the Corporate Insolvency and Governance Bill 2020. View
An explanation of each of the measures in the Corporate Insolvency and Governance Bill 2020. View
Moratorium - Guidance for monitors
Insolvency Service - "This guidance is intended to assist insolvency practitioners by setting out the principal duties and actions required of the monitor." View
Insolvency Service - "This guidance is intended to assist insolvency practitioners by setting out the principal duties and actions required of the monitor." View
Moratorium - Companies House forms
Moratorium forms in accordance with the Corporate Insolvency and Governance Act 2020. View
Moratorium forms in accordance with the Corporate Insolvency and Governance Act 2020. View
Further Information & Articles
