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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

Court of Appeal denies input tax on accountancy services relating to arefinancing and restructuring process: Airtours Holiday Transport Limited vHMRC5

United Kingdom, Banking, Insolvency & Restructuring, Litigation, Tax, RPC, Refinancing, HM Revenue and Customs (UK), Court of Appeal of England & Wales
The possibilities of Part X deeds of arrangement

Introduction
Facts
High Court judgment


Introduction

Australia, Insolvency & Restructuring, Insurance, Litigation, Piper Alderman, Beneficiary, Debt, Deed, Australian dollar, Australian Securities and Investments Commission, Trustee, High Court of Australia
High Court rules on third-party releases within deeds of company arrangement

Background
Judgment
Schemes of arrangement
Costs

Australia, Insolvency & Restructuring, Litigation, Piper Alderman, Statutory interpretation, Consideration, Debt, Deed, Liquidation, Majority opinion, Lehman Brothers, Corporations Act 2001 (Australia), High Court of Australia