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PKF UK and Ireland

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UK Budget 2018: HMRC Returning to (Partial) Preferential Status at expense of Unsecured Creditors

30 Oct 2018

The Chancellor in his budget yesterday is introducing changes in respect of the collection of taxes within insolvency. From April 2020, when a business enters insolvency, funds will go towards public services rather than to other creditors. This will apply only to taxes collected by a business (i.e. VAT, PAYE, EE NIC, CIS). Corporate Tax […]



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