HMRC

Time To Pay Arrangement May Avoid HMRC Tax Penalty

The case of Wragg v Commissioners for His Majesty's Revenue and Customs UKFTT 1012 (TC)…

Elliot GreenNovember 20, 2024

Other

Pension Pot Protected Says Court Of Appeal In Win For Mr White

In the case of Manolete Partners PLC v White EWCA Civ 1418 the Court of…

Elliot GreenNovember 16, 2024

Liquidation

Non-Dormancy Exception From Re-Use Of Company Name Restrictions

The case of Maxima Creditor Resolutions Ltd v Fealy & Anor EWHC 2694 (Ch) (“Maxima”)…

Elliot GreenNovember 3, 2024

Liquidation

BADR Budget News On Members Voluntary Liquidation

BADR Budget Speculation The BADR budget news; we knew it might be coming. Today in…

Elliot GreenOctober 30, 2024

Liquidation

How And Why A Cross Claim Can Stop A Winding Up Petition

In the case of Re A Company EWHC 2656 (Ch) a cross claim of around…

Elliot GreenOctober 22, 2024

HMRC

File Tax Return Or Be Fined Even If There Is No Tax Liability

The case of Awan v Commissioners for His Majesty's Revenue and Customs UKFTT 891 was…

Elliot GreenOctober 9, 2024

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

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

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

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

Director Transactions

Circularity Argument Fails Again On An Insolvency Assignment

The case of Manolete Partners PLC v Freed & Ors (Re Just Recruit Group Ltd…

Elliot GreenAugust 30, 2024

Liquidation

Section 236 Strikes Again As Liquidators’ Application Dismissed

This is the case of Webb & Anor v Eversholt Rail Ltd & Anor (Re…

Elliot GreenAugust 30, 2024

Other

Is Your Legal Advice Capable Of Being Disclosed?

When you roll into your solicitors' offices and discuss your affairs, you might assume that…

Elliot GreenAugust 28, 2024

Liquidation

Does Compulsory Strike Off For A Company Work?

What is the rationale of the compulsory strike off procedure? Under Section 1000 of the…

Elliot GreenAugust 27, 2024

HMRC

HMRC Tax Losses From Failure To File Accounts

A company's failure to file accounts at Companies House on time is a criminal offence.…

Elliot GreenAugust 27, 2024

Administration Liquidator Duties

Removed Administrator Has Remuneration Order Set Aside Or Varied

Removed Administrator Has Remuneration Order Set Aside Or Varied is sparked by the case of…

Elliot GreenAugust 24, 2024

Director Transactions

We Need A Presumption Of Insolvency For Company Records Failure – Don’t We?

The answer to the question We Need A Presumption Of Insolvency For Company Records Failure…

Elliot GreenAugust 18, 2024

Director Transactions

Importance Of Company Records To A Director – “Not a Shred Of Evidence To Support What You’re Saying”

The importance of company records to a director is a post that comes from another…

Elliot GreenAugust 14, 2024

Liquidation

Validity Of Written Resolutions Based On The Register Of Members

The unsurprisingly unspectacular subject of the register of members of a company and its role…

Elliot GreenAugust 11, 2024

Director Transactions Liquidation

Section 455 Tax Penalties On A Director’s Loan Account Written Off In Liquidation – A Cautionary Tale

Section 455 Tax Penalties On A Director’s Loan Account Written Off In Liquidation - A…

Elliot GreenAugust 10, 2024

Oliver Elliot Blog - 'Financial Frontline'

Time To Pay Arrangement May Avoid HMRC Tax Penalty

Pension Pot Protected Says Court Of Appeal In Win For Mr White

Non-Dormancy Exception From Re-Use Of Company Name Restrictions

BADR Budget News On Members Voluntary Liquidation

How And Why A Cross Claim Can Stop A Winding Up Petition

File Tax Return Or Be Fined Even If There Is No Tax Liability

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

Penalty For Failure To File HMRC Tax Return

Liquidators Appointed To Supporting Companies Following Provisional Liquidations

Does Section 236 Need A Statutory Presumption Of Reasonableness?

Circularity Argument Fails Again On An Insolvency Assignment

Section 236 Strikes Again As Liquidators’ Application Dismissed

Is Your Legal Advice Capable Of Being Disclosed?

Does Compulsory Strike Off For A Company Work?

HMRC Tax Losses From Failure To File Accounts

Removed Administrator Has Remuneration Order Set Aside Or Varied

We Need A Presumption Of Insolvency For Company Records Failure – Don’t We?

Importance Of Company Records To A Director – “Not a Shred Of Evidence To Support What You’re Saying”

Validity Of Written Resolutions Based On The Register Of Members

Section 455 Tax Penalties On A Director’s Loan Account Written Off In Liquidation – A Cautionary Tale

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