R&I spotlight on tax

R&I spotlights on other practice areas

Our R&I spotlights on other practice areas are designed to provide insight into areas of legislation that may not fall within the everyday work of R&I lawyers or insolvency practitioners.

Each guide contains expert guidance on issues such as:

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the main laws and regulations governing the area
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the relevance to R&I lawyers and insolvency practitioners
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examples of the types of situation where issues may arise
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considerations and risks for R&I lawyers and insolvency practitioners
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steps R&I lawyers and insolvency practitioners can take to protect themselves

What this topic covers

This topic includes:

Tax issues in corporate insolvency

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Taxation in corporate insolvency—the principal issues in outline — this Practice Note considers various corporate insolvency procedures, such as liquidation (or winding up), administration, appointment of a receiver and a company voluntary arrangement (CVA) and outlines the possible tax consequences for the company in that procedure
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Key tax consequences of an insolvent liquidation—this Practice Note sets out the main corporation tax consequences when a UK incorporated company goes into an insolvent liquidation process and considers certain

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