HMRC

How Far Back Can HMRC Go If The Taxpayer Puts Their Head In The Sand?

Question How far back can HMRC go if the taxpayer adopts a head in the…

Elliot GreenMay 11, 2025

HMRC

Can I Receive An HMRC Tax Penalty Even If I Have Nothing To Pay?

Can I receive a tax an HMRC tax penalty even if I have nothing to…

Elliot GreenApril 30, 2025

Director Transactions

HMRC Lose An Overdrawn Director’s Loan Account Write Off Case

In the matter of Quillan v Revenue and Customs (whether director's loan was released) UKFTT…

Elliot GreenApril 26, 2025

Director Transactions

Liquidator Claims Against Directors Can Be Tricky

Liquidator claims against directors can be tricky and Manolete Partners PLC v Brown & Ors (Re…

Elliot GreenMarch 21, 2025

Director Transactions

Director Failure To Account For Company Payments

Director Failure To Account For Company Payments and the matter of company record was the…

Elliot GreenMarch 8, 2025

Other

Signing Documents Through The Signature Page

The case of Mercury Tax Group Ltd & Anor, R (on the application of) v…

Elliot GreenMarch 5, 2025

Other

Evidence Of An Oral Contract Cannot Easily Be Inferred

The case of Savva v Cuckoo Hill Ltd & Anor EWHC 286 (Ch) highlighted that…

Elliot GreenMarch 2, 2025

Liquidation

Cost Effectiveness A Relevant Section 236 Consideration In Company Records Reconstruction

Cost-effectiveness is a relevant Section 236 of the Insolvency Act 1986 consideration in company records…

Elliot GreenMarch 2, 2025

Director Transactions

Reclassification Of Dividends As Salary Does Not Work – HMRC Finds Out

The case of Jones v Revenue & Customs UKFTT 1082 (TC) is a case of…

Elliot GreenFebruary 9, 2025

Liquidation

Court Appoints An Additional Liquidator On Application Of Contingent Creditor

This post is not the ringside seat of the matter when the Court appointed an…

Elliot GreenJanuary 23, 2025

Bounce Back Loan Director Disqualification

Bounce Back Loan Director Disqualification Of 9 Years For £20,000 For ‘Undream House’

This case Secretary of State for Business and Trade v Ahmedivand EWHC 98 (Ch) involved…

Elliot GreenJanuary 22, 2025

Director Duties

Fraudulent Trading Without A Positive Act

The case of Stacks Living Ltd & Ors v Shergill & Ors EWHC 9 (Ch)…

Elliot GreenJanuary 19, 2025

Other

Serious Irregularity On Limitation In Arbitration Award Of Tribunal

The case of Djanogly v Djanogly & Ors EWHC 61 (Ch) was a family dispute…

Elliot GreenJanuary 19, 2025

Other

Companies House Information Sharing With Insolvency Practitioners

When an Insolvency Practitioner is investigating a company’s affairs and dealings to consider if there…

Elliot GreenJanuary 5, 2025

Other

How To Restore A Struck Off LLP After Liquidation

The case of A & Anor v Registrar of Companies (Re Prudencia LLP) EWHC 3255…

Elliot GreenDecember 24, 2024

Liquidation

Business Owners Looking For An Exit: The Ticking Business Asset Disposal Relief Clock

Tick tock tick tock … business asset disposal relief knock knock … The Business Asset…

Elliot GreenDecember 23, 2024

Other

When Does A Supervisor Have A Duty To Terminate A Company Voluntary Arrangement?

A Supervisor of a Company Voluntary Arrangement (“CVA”) has duties that will typically be set…

Elliot GreenDecember 20, 2024

Director Disqualification

Overstating Turnover For A Bounce Back Loan Results In 8 Year Director Disqualification But No Compensation Order

In the matter of The Secretary of State for Business And Trade v Minto-St.Aimie EWHC…

Elliot GreenDecember 17, 2024

Liquidation

Avalanche Of Irrelevant Disclosure Hampers Evaluation Of Beneficial Interest Claims In Charging Order Enforcement Proceedings

In the case of Green v Danaher K01ME209 the Liquidator of Vanquish Developments Limited sought…

Elliot GreenDecember 5, 2024

Director Transactions

When Is An Overdrawn Director’s Loan Account Released Or Written Off?

The point when is an overdrawn director’s loan account released or written off is an…

Elliot GreenNovember 28, 2024

Oliver Elliot Blog - 'Financial Frontline'

How Far Back Can HMRC Go If The Taxpayer Puts Their Head In The Sand?

Can I Receive An HMRC Tax Penalty Even If I Have Nothing To Pay?

HMRC Lose An Overdrawn Director’s Loan Account Write Off Case

Liquidator Claims Against Directors Can Be Tricky

Director Failure To Account For Company Payments

Signing Documents Through The Signature Page

Evidence Of An Oral Contract Cannot Easily Be Inferred

Cost Effectiveness A Relevant Section 236 Consideration In Company Records Reconstruction

Reclassification Of Dividends As Salary Does Not Work – HMRC Finds Out

Court Appoints An Additional Liquidator On Application Of Contingent Creditor

Bounce Back Loan Director Disqualification Of 9 Years For £20,000 For ‘Undream House’

Fraudulent Trading Without A Positive Act

Serious Irregularity On Limitation In Arbitration Award Of Tribunal

Companies House Information Sharing With Insolvency Practitioners

How To Restore A Struck Off LLP After Liquidation

Business Owners Looking For An Exit: The Ticking Business Asset Disposal Relief Clock

When Does A Supervisor Have A Duty To Terminate A Company Voluntary Arrangement?

Overstating Turnover For A Bounce Back Loan Results In 8 Year Director Disqualification But No Compensation Order

Avalanche Of Irrelevant Disclosure Hampers Evaluation Of Beneficial Interest Claims In Charging Order Enforcement Proceedings

When Is An Overdrawn Director’s Loan Account Released Or Written Off?

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