September 2024 - Oliver Elliot

It Is An Inescapable Duty Of A Director To Understand Accounts Isn’t It?

Director Duties

It Is An Inescapable Duty Of A Director To Understand Accounts Isn’t It?

It is an inescapable duty of a director to understand the accounts isn’t it? Whilst…

Elliot GreenSeptember 14, 2024

Penalty For Failure To File HMRC Tax Return

HMRC

Penalty For Failure To File HMRC Tax Return

The case of Atkin v Commissioners for His Majesty's Revenue and Customs UKFTT 786 (TC)…

Elliot GreenSeptember 14, 2024

Liquidators Appointed To Supporting Companies Following Provisional Liquidations

Other

Liquidators Appointed To Supporting Companies Following Provisional Liquidations

A Press Release by the Insolvency Service issued on 2 September 2024 says “Companies promoting ‘corporate…

Elliot GreenSeptember 2, 2024

Does Section 236 Need A Statutory Presumption Of Reasonableness For A Liquidator?

Liquidation

Does Section 236 Need A Statutory Presumption Of Reasonableness?

The question cannot be answered without considering Section 236 of the Insolvency Act 1986 and its use.…

Elliot GreenSeptember 1, 2024