Technical update Jul/Aug/Sep 2023

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


  • 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

Technical Update Jul/Aug/Sep 2023

All our Technical Updates are available HERE.