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Withdrawal of Extra-Statutory Concession C16 (ESC 16)
Mar 19, 2012
The Government has introduced new legislation into the Corporation Tax Acts covering Extra-Statutory Concession C16 (ESC C16) which took effect on 1 March 2012. Previously, with the prior consent of HMRC, distributions to shareholders as part of an ... Read full article
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Pre-packs endorsed by the Government
Feb 6, 2012
After examining the use of pre-packs as an insolvency tool, the government has abandoned the idea of legislating to give notice to creditors in all pre-packs and concluded that: "Pre-pack sales can offer a flexible and speedy means of business rescue ... Read full article
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