Significant emerging factors and trends are increasing pressure on directors. After several years of relative stasis induced by the pandemic (when many businesses were supported by various government initiatives and bank flexibility, whilst also enjoying ATO and creditor patience), there is a distinct whiff of change in the air. This year, we might see a move back to a more ‘normal’, pre-COVID setting. If so, there will be pressures for some, and opportunity for others.
In recent months, there have been a few changes regarding MVLs, which we set out below as a helpful reminder to practitioners.
Statements of Solvency
Copies Only
S89 of the Insolvency Act 1986 sets out the requirements for a statutory declaration of solvency where it is proposed that a company is wound up on a solvent basis.
HMRC has recently updated its published guidance on the effect of insolvency on existing VAT groups following appointment of an insolvency practitioner.
The updated guidance
The updated guidance provides that:
Lindahs skattegrupp sammanfattar två positiva nyheter på skatteområdet som aktualiseras vid omstruktureringar; Finansdepartementets förslag om nya avdragsregler för tidigare års underskott, samt en dom från HFD som konstaterar att nekat ränteavdrag vid koncerninterna förvärv av aktier i vissa fall strider mot EU-rätten
Förslag om nya regler om avdrag för tidigare års underskott
Den 22 januari 2024 publicerade Finansdepartementet en promemoria där man föreslår ändringar av reglerna om avdrag för tidigare års underskott.
このたび、森・濱田松本法律事務所アジアプラクティスグループでは、東南・南アジ ア各国のリーガルニュースを集めたニュースレター、MHM Asian Legal Insights第160 号（2024 年 2 月号）を作成いたしました。今後の皆様の東南・南アジアにおける業務 展開の一助となれば幸いに存じます。 ※本レターに記載した円建て表記は、ご参照のために、各現地通貨を現在の為替レー トで換算したものとなります。
マレーシアの Income Tax Act 1967 が改正され、2024 年 1 月 1 日より、一定の会社 の株式の譲渡益はキャピタルゲイン課税の対象となりました。改正後も個人による譲渡 については課税対象外とされていますが、会社等の法人による譲渡の場合は一定の課税 が生じます。 2024 年 1 月 1 日からの譲渡益課税の対象となるのは、以下の会社の株式の譲渡益で す。
In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken van de afgelopen periode.
Hoge Raad: regeling proceskostenvergoeding voor fiscale bezwaarprocedures mogelijk in strijd met discriminatieverbod (art. 1 Grondwet)
We are happy to present the tenth issue of our e-magazine – Trilegal Quarterly Roundup.
This issue features:
• Intellectual Property Diligences from an Insolvency Lens
• A Roadmap for 100% Biomass-based Energy Solutions
The Insolvency and Bankruptcy Code (IBC), introduced in 2016, was conceived as a game-changer, a potent tool to expedite debt recovery from insolvent companies within a stipulated timeframe. Eight years into its existence, the IBC has witnessed a mixed track record. While it has successfully revitalised some companies grappling with financial turmoil, it has also faced criticism. The aim of the IBC was not only to aid the revival of struggling companies, but also to enhance the quality of lenders’ balance sheets and empower distressed asset buyers.
Introduction
Throughout the year, we have been keeping you up to date on noteworthy developments across the region with our Regional Round-up Publications. As we enter 2024, we are pleased to share with you our 2023 year-in-review of the Regional Round-up for our Regional Offices in the Rajah & Tann Asia network.
Gerät ein Unternehmen in die Krise oder gar in die Insolvenz stellen sich vielfältige Themen, auch steuerliche. Unsere neue Blogserie gibt den Überblick.
Unternehmen in der Krise haben häufig andere Sorgen als das Thema Steuern. Die steuerlichen Belange zu vernachlässigen kann aber sowohl vor wie auch in der Krise fatale Konsequenzen haben. Diese liegen im Steuerstrafrecht und in Haftungsrisiken – auch für die Beteiligten persönlich –, die wiederum den Sanierungserfolg torpedieren und selbst zur Existenzbedrohung werden können.