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

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

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

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

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

Liquidation

The Need To Fund Insolvency Proceedings And Investigations

It is ironic that insolvency proceedings such as liquidation all too often sprout when all…

Elliot GreenAugust 10, 2024

Liquidation

How Did Wrongful Trading Go Wrong?

How did wrongful trading go wrong? The remedy of wrongful trading has existed in the…

Elliot GreenAugust 8, 2024

Director Transactions Liquidation

Attempting To Adjourn A Trial Late Can Be A Struggle

In the case of Manolete Partners PLC v Karim & Ors EWHC 2053 (Ch) the…

Elliot GreenAugust 7, 2024

Liquidation

Is Business Asset Disposal Relief At Risk?

Is business asset disposal relief at risk? Who knows but it could be with the…

Elliot GreenAugust 4, 2024

Bankruptcy Liquidation

How To Lose Your Passport In Insolvency Proceedings

The case of Umbrella Care Ltd (In Liquidation) v Raja EWHC 1973 (Ch) (“Umbrella”) is…

Elliot GreenJuly 31, 2024

Liquidation

Restoration Of Liquidation But Forgetting To Reappoint The Liquidator

Re Butler-Do Limited EWHC 1291 (Ch) was an extremely short and sweet judgment in which…

Elliot GreenJune 9, 2024

Liquidation

Who Is An Employee Director On Insolvency?

Who is an employee director on insolvency is an important topic for employees of insolvent…

Elliot GreenMay 20, 2024

HMRC Liquidation

Is Tax Avoidance Still Alive And Well? Liquidator Loses Transactions Defrauding Creditors Claim

Is Tax Avoidance Still Alive And Well? Liquidator Loses Transactions Defrauding Creditors Claim Relax! You…

Elliot GreenMay 17, 2024

Company Records Liquidation

Failure To Keep Company Records Does Not Shield A Director From The Liquidators’ Claims Or Keep Out ‘Prying Eyes’

In the case of Thiel-Czerwinke & Anor v Crabb (Courtside Recycling Ltd, Re) EWHC 337…

Elliot GreenFebruary 22, 2024

Liquidation

Why Do We Liquidate Companies?

Why do we liquidate companies? We liquidate companies so they can be closed down in…

Elliot GreenFebruary 20, 2024

Liquidation

Appointing An Insolvency Practitioner And The Perception Of Independence

Appointing an Insolvency Practitioner and the perception of independence cropped up as an issue last…

Elliot GreenFebruary 3, 2024

Liquidation

Cessation Of Tax Clearance In A Members Voluntary Liquidation

HMRC Tax Clearance In A Members Voluntary Liquidation Overview On 6 December 2023 cessation of…

Elliot GreenJanuary 23, 2024

Liquidation

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

Does Section 236 Need A Statutory Presumption Of Reasonableness?

Section 236 Strikes Again As Liquidators’ Application Dismissed

Does Compulsory Strike Off For A Company Work?

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

The Need To Fund Insolvency Proceedings And Investigations

How Did Wrongful Trading Go Wrong?

Attempting To Adjourn A Trial Late Can Be A Struggle

Is Business Asset Disposal Relief At Risk?

How To Lose Your Passport In Insolvency Proceedings

Restoration Of Liquidation But Forgetting To Reappoint The Liquidator

Who Is An Employee Director On Insolvency?

Is Tax Avoidance Still Alive And Well? Liquidator Loses Transactions Defrauding Creditors Claim

Failure To Keep Company Records Does Not Shield A Director From The Liquidators’ Claims Or Keep Out ‘Prying Eyes’

Why Do We Liquidate Companies?

Appointing An Insolvency Practitioner And The Perception Of Independence

Cessation Of Tax Clearance In A Members Voluntary Liquidation

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