by H4r0ld83nj4m1n@ | Apr 8, 2022 | Commercial Landlord & Tenant, Commercial Real Estate, Insolvency
At the start of the pandemic, the Government enacted the Corporate Insolvency and Governance Act 2020 (CIGA) in order to introduce a number of temporary restrictions on debt recovery to help companies affected by Covid-19. Whilst many of these expired or were extended...
by H4r0ld83nj4m1n@ | Dec 14, 2021 | Business Law, Insolvency
A company’s accounts cannot be retrospectively adjusted to meet the convenience of its directors. The High Court made that point in ruling that the reclassification of a director’s loan account just before a company entered liquidation was of no...
by H4r0ld83nj4m1n@ | Jul 16, 2021 | Business Law, Insolvency
When assessing whether tax mitigation schemes are effective, judges must interpret legislation in the real world and with regard to the likely intentions of Parliament. The Supreme Court made those points in a test case concerning schemes designed to avoid...
