Speed Read: CVAs have recently increased their profile as a valuable restructuring tool. This has manifested itself by a number of companies, containing famous high street brands, undertaking such a process within the last year. Corporation tax input during the CVA is often vital to help ensure the company's tax position is efficiently addressed and dealt with through the process. Typical issues encountered range from the release of creditor claims to the impact on tax trading losses and whether, if not rather bizarrely, a trust for tax purposes arises! All these and more are considered below.