Brumark (Agnew v CIR)
The Agnew v Court of Inland Revenue (CIR) case in 2001, also known as the Brumark ruling, had a significant impact on the treatment of book debts by creditors. It had important implications for banking lending, debt finance, and particularly business loans.
Row denies creditors £200m pot
Article published in Accountancy Age on 27 March 2003 reporting on the handling of the Brumark ruling by insolvency practitioners.
Getting fixed up
Article published in The Lawyer on 6 August 2001 providing a summary of the Brumark case, its implications and background. Requires login.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.
Can't find what you are looking for?
If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by email at firstname.lastname@example.org or through webchat.
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.