Insolvency
Companies face even tougher times ahead as remaining temporary insolvency measures come to an end
At the start of the pandemic, the Government enacted the Corporate Insolvency and Governance Act 2020 (CIGA) in order to introduce a…

Company Accounts Cannot Be Retrospectively Adjusted for Convenience
A company’s accounts cannot be retrospectively adjusted to meet the convenience of its directors. …

Supreme Court Takes a ‘Real-World’ Approach to Rates Avoidance Schemes
A company’s accounts cannot be retrospectively adjusted to meet the convenience of its directors. …