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    UK Business Recovery and Resilience: Key Questions Answered (1)
    2022-03-09

    Click hre to watch the video.

    In the first of our short videos in relation to business recovery and resilience, John Alderton (Partner in our Restructuring & Insolvency team), responds to the question:

    ‘There hasn’t been a wave of insolvencies, is business stress still there or are we through the worst of it?’

    Please click here to listen to John’s answer.

    Filed under:
    United Kingdom, Company & Commercial, Insolvency & Restructuring, Squire Patton Boggs, Supply chain, Coronavirus, HM Revenue and Customs (UK)
    Authors:
    John Alderton
    Location:
    United Kingdom
    Firm:
    Squire Patton Boggs
    Knowing your Focaccia from your Furlough - the UK Court serves up some clarification about furloughing employees where the company is in administration
    2020-04-16

    The High Court has delivered the first decision on the Coronavirus Job Retention Scheme (the “Scheme”), in the context of the Carluccio’s administration.

    As we have previously discussed (HERE), despite further clarification from HMRC over recent days, there remain some unanswered questions regarding the detailed operation of the Scheme, given that the Scheme’s exact legal framework has not been published.

    Filed under:
    United Kingdom, Employment & Labor, Insolvency & Restructuring, Litigation, Squire Patton Boggs, Coronavirus, HM Revenue and Customs (UK)
    Authors:
    Jon Chesman , Rachael Markham
    Location:
    United Kingdom
    Firm:
    Squire Patton Boggs
    Employee Benefit Trusts and insolvency - the next big thing?
    2017-10-03

    Remuneration schemes involving Employee Benefit Trusts (EBTs) have become more prevalent over the last 20 years, often as a way of seeking to remunerate key employees without making pay as you earn or national insurance contributions. Given the developments highlighted below, insolvency practitioners are advised to investigate such schemes in matters coming across their desks to see whether funds can be clawed back for the benefit of creditors.

    HM Revenue and Customs’ opinion on EBT schemes

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Tax, Squire Patton Boggs, Employee stock ownership plan, Tax avoidance, HM Revenue and Customs (UK)
    Authors:
    Oliver Ward-Jones
    Location:
    United Kingdom
    Firm:
    Squire Patton Boggs
    Directors’ Duties and Related Matters, in the Context of COVID-19
    2021-07-02

    This note summarises the duties that directors of companies incorporated in England and Wales are subject to

    This note summarises the duties that directors of companies incorporated in England and Wales are subject to.

    This note explains those duties, and matters that directors should consider in relation to them, in the context of the COVID-19 pandemic.

    Filed under:
    United Kingdom, Company & Commercial, Insolvency & Restructuring, Squire Patton Boggs, Unfair dismissal, Coronavirus, HM Revenue and Customs (UK)
    Location:
    United Kingdom
    Firm:
    Squire Patton Boggs
    Q&A: How should UK Insolvency Practitioners deal with active cases during COVID-19?
    2020-04-09

    COVID-19 and Government-imposed restrictions are placing an unprecedented strain on everyone and businesses and individuals may be facing extreme financial pressure. COVID-19 is impacting businesses throughout the supply chain in most, if not all, sectors. This may mean that clients and debtors are unable to meet their obligations and there may need to be changes as to how these are dealt with. This note aims to provide some guidance to help Insolvency Practitioners (“IPs”) deal with certain practical issues that may arise in active cases.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Squire Patton Boggs, Coronavirus, HM Revenue and Customs (UK)
    Authors:
    John Alderton , Emily Davis
    Location:
    United Kingdom
    Firm:
    Squire Patton Boggs
    What lies ahead for the construction industry in 2019?
    2019-01-22

    At the beginning of a new year it is customary to consider what the year ahead may bring. 2019 promises to be eventful not least with the UK's (planned) exit from the EU on 29 March 2019. Here's what to look out for in the next 12 months…

    Brexit

    Filed under:
    European Union, United Kingdom, Construction, Insolvency & Restructuring, Litigation, Public, Tax, RPC, Brexit, HM Revenue and Customs (UK)
    Location:
    European Union, United Kingdom
    Firm:
    RPC
    Enactment of extra-statutory concession on insolvency VAT clawback
    2017-05-05

    On 28 March 2017, the Enactment of Extra-Statutory Concessions Order 2017[3] was made which, amongst other things, enacts ESC3.20. The Order came into force on 6 April 2017.

    ESC3.20 disapplied the clawback of input tax credit for an insolvent business that has not paid (or not fully paid) the consideration for a supply. New section 26AA of the Value Added Tax Act 1994 gives broadly the same effect as ESC3.20 in that it “turns off” the disallowance of input tax in cases of non-payment of consideration if:

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, RPC, Value added tax, HM Revenue and Customs (UK)
    Authors:
    Ben Roberts
    Location:
    United Kingdom
    Firm:
    RPC
    Wealth and trusts quarterly digest February 2017
    2017-02-16

    Welcome to the February 2017 edition of our wealth and trusts quarterly digest. The digest provides up to date commentary and analysis on key sector developments. Our tax, wealth and trusts teams are able to provide a wide ranging service to assist you and your clients in responding to market trends and legal developments. We would welcome the opportunity to discuss any concerns you may have and always welcome feedback on the content of our publications. Feature When can trustees exercise their right of retention?

    Filed under:
    British Virgin Islands, United Kingdom, Insolvency & Restructuring, Litigation, Private Client & Offshore Services, Tax, RPC, HM Revenue and Customs (UK), High Court of Justice
    Location:
    British Virgin Islands, United Kingdom
    Firm:
    RPC
    First-tier Tribunal rules that growth share issue created a preference under the EIS rules
    2017-01-30

    On 29 November 2016, the First-tier Tribunal9 held that the issue of growth shares to certain key employees had inadvertently caused an existing class of ordinary shares to carry a preferential right to assets on a winding up. The effect of this was that both prior ordinary share issues, and future share issues, failed to meet the requirement of the Enterprise Investment Scheme (EIS) rules.

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, RPC, HM Revenue and Customs (UK)
    Authors:
    David Gubbay , Ben Roberts
    Location:
    United Kingdom
    Firm:
    RPC
    High Court rules that statutory interest payable on an insolvency is not subject to UK withholding tax
    2017-01-30

    On 11 October 2016, the High Court10 held that statutory interest payable on an insolvency (under rule 2.88(7) IR 1986) is not “yearly interest” for UK tax purposes. Such statutory interest is therefore not subject to UK withholding tax (20%).

    The facts of the case are somewhat unusual in that there was a substantial surplus in the administration and the statutory interest was estimated at £5bn. However the decision is a welcome clarification of the position. It also confirms HMRC’s previous guidance on the taxation of statutory interest (subsequently withdrawn).

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Tax, RPC, Withholding tax, HM Revenue and Customs (UK), High Court of Justice
    Authors:
    David Gubbay , Ben Roberts
    Location:
    United Kingdom
    Firm:
    RPC

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