Director Transactions HMRC Liquidation

Write Off The Loan, Write In The Taxman

There are occasions when tax law achieves something seemingly rather remarkable: it manages to be…

Elliot GreenAugust 15, 2026

Liquidation

Insolvency Practitioner Fees: When Nobody Can Mark the Homework The Judge Will

The recent Float Capital Ltd, In the Matter Of EWHC 1891 (Ch) judgment is not simply…

Elliot GreenJuly 25, 2026

Director Duties

Can A Director Go It Alone To Promote Company Success?

A director is not elevated to celestial status upon appointment, crowned with the divine right…

Elliot GreenJuly 17, 2026

HMRC

Not Holding Valid VAT Invoices Cost £470,894

The First-tier Tribunal has dismissed a taxpayer's appeal against HMRC's refusal to allow £470,894 of…

Elliot GreenJuly 5, 2026

Liquidator’s Assignment Of Claims Challenged On The Basis Of Validity Of Appointment

Liquidation

Liquidator’s Assignment Challenged On The Basis Of Validity Of Appointment

The case of Henderson & Jones Ltd v Chambers & Anor (Re Priors Group Ltd)…

Elliot GreenJune 4, 2026

Other

Invalid Companies Act Request Does Not Trigger Court Powers

The High Court has dismissed a claim brought by BCNO Limited after the company tried…

Elliot GreenMay 29, 2026

Other

The Aftermath Of An AI Trip To Court Over A Block Transfer Order

There are many things a judge expects to see in block transfer order proceedings. A…

Elliot GreenMay 24, 2026

HMRC

Tax Advice From A Mate Down The Pub?

A recent Tax Tribunal case is a helpful reminder that getting tax advice over a…

Elliot GreenMay 21, 2026

Bounce Back Loan Director Disqualification

Judge Says It’s 4 Years Not 10 For A Director Disqualification Case

Chief Insolvency and Companies Court Judge Briggs disqualified Aurel Stan for 4 years, not the…

Elliot GreenMay 19, 2026

Liquidation

Liquidator’s Claim Defeated By Disclosure Difficulty

Disclosure is an important part of litigation. At its core, it serves to function as…

Elliot GreenFebruary 28, 2026

Liquidation

An Enduring Section 236 Problem: ‘Everything Forever’

Everything Forever is restricted to a narrow area of insolvency law. It sprouts occasionally when…

Elliot GreenFebruary 15, 2026

Liquidation

Filing Pre-Liquidation Tax Returns In MVLs

Filing all pre-liquidation tax returns in MVLs before the commencement of liquidation seems to have…

Elliot GreenOctober 27, 2025

Director Transactions

Who Should Repay Transactions At An Undervalue Made For A Director’s Benefit?

Who should repay transactions at an undervalue made for a Director’s benefit? Should this be…

Elliot GreenOctober 19, 2025

Bounce Back Loan

Bounce Back Loan and COVID Finance Amnesty: What Small Businesses Need to Know Before December 2025

If your small business took out a Bounce Back Loan (BBL) or received other COVID-19…

Elliot GreenOctober 11, 2025

Liquidation

Genuine And Substantially Disputed Winding Up Petition: Court Says – Not So Fast

Can you wind up a company when the petition debt is genuinely and substantially disputed?…

Elliot GreenSeptember 21, 2025

Liquidation

Failed Removal Of Liquidator Application – £19,800 Bill But No Indemnity Costs

The failed removal of liquidator application in the matter of Akwagbe v Ulrick (Re BL…

Elliot GreenSeptember 20, 2025

Liquidation

Limited Liability For Liquidators? Can You Sue A Liquidator?

Limited liability for liquidators? Can you sue a liquidator or could they have limited their…

Elliot GreenSeptember 13, 2025

Director Transactions

Does Repayment Of A Director’s Loan Account Result In A Better Position For An Insolvency Preference?

Does repayment of a director’s loan account result in a better position for an insolvency…

Elliot GreenSeptember 12, 2025

Liquidation

Liquidation Is No Magic Wand To Wave Away An Overdrawn Director’s Loan Account

There may exist, in some of the corporate corridors, a species of delusion that the…

Elliot GreenAugust 31, 2025

Liquidation

Must A Members Voluntary Liquidation Convert To A Creditors Voluntary Liquidation If The Debts Cannot Be Paid Within 12 Months?

Must a members voluntary liquidation ("MVL") convert into a creditors voluntary liquidation ("CVL") if the…

Elliot GreenAugust 29, 2025

Oliver Elliot Blog - 'Financial Frontline'

Write Off The Loan, Write In The Taxman

Insolvency Practitioner Fees: When Nobody Can Mark the Homework The Judge Will

Can A Director Go It Alone To Promote Company Success?

Not Holding Valid VAT Invoices Cost £470,894

Liquidator’s Assignment Challenged On The Basis Of Validity Of Appointment

Invalid Companies Act Request Does Not Trigger Court Powers

The Aftermath Of An AI Trip To Court Over A Block Transfer Order

Tax Advice From A Mate Down The Pub?

Judge Says It’s 4 Years Not 10 For A Director Disqualification Case

Liquidator’s Claim Defeated By Disclosure Difficulty

An Enduring Section 236 Problem: ‘Everything Forever’

Filing Pre-Liquidation Tax Returns In MVLs

Who Should Repay Transactions At An Undervalue Made For A Director’s Benefit?

Bounce Back Loan and COVID Finance Amnesty: What Small Businesses Need to Know Before December 2025

Genuine And Substantially Disputed Winding Up Petition: Court Says – Not So Fast

Failed Removal Of Liquidator Application – £19,800 Bill But No Indemnity Costs

Limited Liability For Liquidators? Can You Sue A Liquidator?

Does Repayment Of A Director’s Loan Account Result In A Better Position For An Insolvency Preference?

Liquidation Is No Magic Wand To Wave Away An Overdrawn Director’s Loan Account

Must A Members Voluntary Liquidation Convert To A Creditors Voluntary Liquidation If The Debts Cannot Be Paid Within 12 Months?

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