Section 216 and the Prohibitions on The Reuse of a Company Name After Liquidation If you’ve been a director of a company that has gone into liquidation, you are bound by certain laws that... Read More
Accelerated Payment Notices: What are they and When are they Used? Since their introduction in 2014, HMRC have used Accelerated Payment Notices to recover several billions of pounds of taxes, but... Read More
Why Should I Choose A Voluntary Liquidation Before Being Forced into Compulsory Liquidation? Being faced with putting a company into an insolvent liquidation is a difficult position for a director to find themselves... Read More
Will HMRC Become a Preferential Creditor Once Again Under Their new Proposed Bank Raiding Powers? The insolvency regime changed in 2002 under the Enterprise Act, when HMRC lost its preferential status and ranked alongside unsecured... Read More
The New Dividend Tax Rules Historical note, added 18 August 2026: this article explains the dividend tax changes introduced in April 2016 and its worked... Read More
PLN Notices – When can Directors be Personally Liable for Company Debt? One of the primary reasons people choose to turn their company from a sole proprietorship or partnership into a limited... Read More
