Continuing the series of articles on insolvency and tax, Mike Bacon and Barry Potter of KPMG LLP outline the key corporate tax issues to be addressed when dealing with debts in formal insolvency procedures
Continuing the series of articles on insolvency and tax Mike Bacon and Barry Potter of KPMG LLP outline the key corporate tax issues to be addressed when dealing with debts in formal insolvency procedures
There are four formal insolvency procedures in which companies might find themselves: company voluntary arrangement (CVA) — Part I Insolvency Act 1986 (IA86); administration — Part II IA86; administrative receivership — Part III IA86; and liquidation (sometimes referred to as a winding-up) — Part IV IA86. Under each of these procedures the balance sheet profile of the company is likely to include both trading and...
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Continuing the series of articles on insolvency and tax, Mike Bacon and Barry Potter of KPMG LLP outline the key corporate tax issues to be addressed when dealing with debts in formal insolvency procedures
Continuing the series of articles on insolvency and tax Mike Bacon and Barry Potter of KPMG LLP outline the key corporate tax issues to be addressed when dealing with debts in formal insolvency procedures
There are four formal insolvency procedures in which companies might find themselves: company voluntary arrangement (CVA) — Part I Insolvency Act 1986 (IA86); administration — Part II IA86; administrative receivership — Part III IA86; and liquidation (sometimes referred to as a winding-up) — Part IV IA86. Under each of these procedures the balance sheet profile of the company is likely to include both trading and...
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