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LIQUIDATIONS


HMRC’s preferential ranking brings into sharp focus their requirements to evidence and substantiate their claims in an insolvency, as Liesl Fichardt and Emily Au (Quinn Emanuel) explain.
Upper Tribunal decides that HMRC lawfully refused late claim under SP 5/01
Director’s loan was not written off or released on liquidation
In a sector reliant on software for tax solutions, Ben Lee (Andersen) explores the dangers of placing too much faith in ‘tax calculators’.
Post-cessation trade relief/notice of enquiry into return: There are two distinct aspects to A Dennison v HMRC [2024] UKFTT 364 (TC) (2 May 2024). The substantive issue is whether or not the taxpayer was entitled to claim relief under the...

Jackie Wheaton (Moore Stephens) answers a query on the tax consequences of the liquidation of an LLP.

Helen Adams and Frank Goldberg (BDO) provide a refresher guide to HMRC’s wide range of powers to collect tax debts

Jackie Wheaton answers a query on the application of the transactions in securities rules to liquidations

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