“Protecting your taxes in insolvency” - March 2019
HMRC launched this consultation following the announcement at Budget 2018 that the government will introduce legislation in the Finance Bill 2019/20 to make HMRC a secondary preferential creditor for certain tax debts.
“Tax Abuse and Insolvency” - June 2018
HMRC launched this consultation following the announcement at Budget 2017 and Spring Statement 2018 that the government would explore ways to tackle those who deliberately abuse the insolvency regime to try to avoid or evade their tax liabilities. HMRC asked for opinions on how best to tackle this abuse.