501 questions and answers for company directors and company secretaries
Basic company information for the benefit of directors and company secretaries.
Learn about insolvency and corporate turnaround with our selection of articles, books and online resources.
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact firstname.lastname@example.org.
Basic company information for the benefit of directors and company secretaries.
Guide to the legal principles that apply to business. Aimed at non-law students.
An authoritative guide to company secretarial practice. Detailed commentary is accompanied by over 80 precedents. The 5th edition of this title is available through our Ebook Central subscription.
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
A chapter giving tax planning advice on winding up or disincorporating a family or owner-managed company, written for anyone who advises or runs one. It discusses the consequences for the company, legal formalities, dealing with surplus available to shareholders, pre-liquidation dividend versus capital distribution, HMRC and 'unacceptable' phoenix arrangements, the 'anti-phoenix' TAAR, BADR/ER on associated disposals of personally held property, disincorporation of the business, Covid-19 and distressed companies, companies in administration, relief for shareholders of insolvent companies, relief for shareholder loans and converting loans into new shares.
Provides guidance through the complex web of UK pensions-related statutes, regulations, regulatory guidance and case law, in an accessible style. Includes chapters on pensions provision in the UK, trustees, employment issues, pensions and divorce, discrimination, investment, funding, winding up, governance of defined contribution schemes and automatic enrolment, pensions dispute resolution and taxation of registered schemes.
A chapter providing detailed guidance on Social Investment Tax Relief (SITR), written for small and medium-sized enterprises (SMEs) and entrepreneurs in the UK. Topics covered include: claims for SITR, SI hold-over relief, chargeable events, SI disposal relief, losses and changes in SITR investments, reorganisations, winding-up and insolvency and interaction with other tax reliefs.
Two chapters on insolvency in this time-saving reference guide for accountants who are faced with an unfamiliar legal problem or query. The chapters cover both individual and corporate insolvency and rescue procedures, with a separate materials section providing five rescue checklists and a glossary.
An easy-to-use, time-saving reference guide for accountants who are faced with an unfamiliar legal problem or query. Includes sections on private company law, insolvency, land, financial services, partnership, employment, family & matrimonial, executorship & trusts and contracts, with precedents and checklists.
Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business.
Suppliers need to diligently monitor their customers, and their contracts with them, for signs of looming insolvency, so the supplier can act before they lose the right to do so under new laws which take away suppliers’ rights in commercial contracts to terminate a contract for non-payment if a customer is insolvent.
Landlords faced with a looming company voluntary arrangement (CVA) should review the proposed terms for potential unfair prejudice by comparing the expected outcome with that of available alternatives, and assessing whether they are being treated unfairly and unjustifiably compared to other classes of creditor.
Directors of a company in financial difficulties should take professional advice if they plan to wind up the company to avoid paying its debts (or any other scheme with that aim in mind), otherwise they risk being personally liable for inducing a breach of contract and conspiracy.
Virgin Active is using the new UK 'super scheme' restructuring law, introduced in 2020 to try to bind landlords and other creditors alike into accepting writedowns.
The article explores global governance lessons from Europe's Enron - Wirecard's insolvency. Observers expect to see regulatory reform in the European Union and in Germany on a scale akin to the Sarbanes-Oxley Act.
The article reports on the issue of private equity in the retail industry. It mentions how leveraged buyouts add to a company's debt, the number of companies that wind up filing for bankruptcy, and how changes in retail trade have made the buyouts of such companies less desirable.
ICAEW offers a range of resources for practitioners, including:
Talk Insolvency is an online network for insolvency professionals and other ICAEW members featuring a community forum and blog.
The size and value of the UK turnaround market and insolvency sector has been researched by the Association of Business Recovery Professionals (R3)
Official statistics on insolvency are available from the UK Insolvency Service.
Association of Business Recovery Professionals
The website provides a selection of resources for members and the public. These include a guide to insolvency legislation, a directory of practitioners, and creditors' guides.
Liquidation and insolvency (GOV.UK)
Basic overview of insolvency and liquidation proceedings with more detailed information about the documents that must be delivered to the Registrar of Companies.
Insolvency practitioner fees: a review (GOV.UK)
Research paper on the current fee regime for personal and corporate insolvency practitioners. Published in March 2014.
Disqualified Directors Search
Search by director's name, company name or region. More information about the reasons for each case are available including the period of disqualification and the details of the director's misconduct.
News, articles and analysis to the insolvency and restructuring industry.
Insolvency Practices Council
Organisation working to improve ethical and professional standards of the insolvency practitioners.
The Insolvency Service
The government body deals with insolvency issues in England and Wales. The site maintains a range of resources, including Official Receivers addresses, legislative information, current and historical statistics and guidance notes.
Institute for Turnaround (IFT)
Professional body that recruits, monitors and regulates turnaround practitioners. Formerly known as the Society of Turnaround Professionals (STP).
NARA: The Association of Property and Fixed Charge Receivers
Organisation with a multi-disciplinary membership representing practitioners within the field.
Turnaround Finance Group
The site includes a directory of rapid finance providers, details of member companies, and a comprehensive Turnaround Finance Guideline.
Website of the American Bankruptcy Institute, with a range of information services on insolvency issues around the world. Includes the quarterly bankruptcy statistics fro the US.
Australian Restructuring Insolvency and Turnaround Association (ARITA)
The organisation offers members-only resources, training and events as well as services for consumers to look up practitioners and find firms. Formerly known as the Insolvency Practitioners Association of Australia (IPA).
Australian Financial Security Authority
Government agency responsible for the administration and regulation of the personal insolvency system in Australia.
International Federation of Insolvency Professionals (INSOL)
A searchable database of members with an archive of the newsletter INSOL WORLD.
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