This technical update contains the following:
Case Law
- Carrying On Business
- DLA write-off & tax liability
- Part 26a v HMRC
- Administration order sought, winding-up order made
- Trustees’ judgment appropriate
Legislation
- Changes to the high risk third countries
- FSMA Bill 2023 received Royal Assent
- Debt Packagers’ Remuneration
- Scottish Law moveable transactions
General Information
- Corporation tax and liquidations
- FCA Consumer Duty
- Monitoring guidance for IVA volume providers
- Insolvency Service guidance for debt advisors
- Personal Insolvency Framework
- HMRC Insolvency Guidance
- HMRC Fraud Investigations
- NCA
- ICAS Vulnerable Person Tool Kit
- ICAS Monitoring Findings 2021/22
- Trust Registration
- Consultation outcome of UNCITRAL Model Laws in Insolvency
- Agents to verify overseas entities
- Law Commission Report Digital Assets
- ICAEW Reprimand
- Dear IP
- Analysing bank statements