Director Transactions

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

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

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

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

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

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

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

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

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

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

Tax being lost to the Chancellor from released or written off overdrawn directors’ loan accounts…

Directors' conflict of interest was highlighted as an issue in the case of Kendall &…

A dividend tax avoidance scheme appeal fails after being rejected by the Court of Appeal.…

Can An Overdrawn Director’s Loan Account Be A Transaction At An Undervalue? It is perfectly…

This article Moving Inter-Company And Director Balances Around And Effect On Liquidation is prompted by…

This article is about an asset restructuring example of a preference in insolvency. The effect…

How could settling an overdrawn director’s loan account in liquidation cause your personal tax bill…