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    HMRC Debts: Priority on Insolvency - draft Regulations published

    29 July 2020

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    HMRC Debts (priority on insolvency) - Regulations made

    16 October 2020

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    First-tier Tribunal rules that appointment of receiver amounts to change of “control” for purposes of group relief

    19 July 2016

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    Court of Appeal denies input tax on accountancy services relating to a refinancing and restructuring process: Airtours Holiday Transport Limited v HMRC

    28 August 2014

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    Revenue & customs brief 13/14 – HMRC changes position on insolvency practitioners deregistering insolvent businesses for VAT

    24 April 2014

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    Enactment of extra-statutory concession on insolvency VAT clawback

    05 May 2017

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    High Court rules that statutory interest payable on an insolvency is not subject to UK withholding tax

    30 January 2017

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    First-tier Tribunal rules that growth share issue created a preference under the EIS rules

    30 January 2017

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