Section 216: Restrictions on Reusing a Company Name After Insolvent Liquidation If you were a director or shadow director of a company at any time in the 12 months before it... 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
HMRC’s Return as a Preferential Creditor (Updated for the December 2020 Change) The Enterprise Act 2002 abolished HMRC’s preferential status with effect from 15 September 2003, and HMRC then 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
