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.
Expert help for your enquiries and research.
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 library@icaew.com.
Basic company information for the benefit of directors and company secretaries.
An in-depth practical work covering all the main areas of accountants' legal liabilities in negligence claims, including audit liabilities to clients and others, tax and insolvency work and conflicts of interest. It covers accountants' negligence in relation to claims against accountants acting for corporations as well as accountants acting for individuals.
A guide to the legal principles that apply to business, aimed at non-law students. Includes extensive references to cases and legislation, such as the Companies Act 2006, the Sale of Goods Act 1979, and the Consumer Rights Act 2015.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 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 Bloomsbury Accounting and Tax Service.
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A chapter on tax considerations when selling or winding-up an owner-managed company, highlighting practical issues and reliefs available such as business asset disposal relief (BADR).
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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.
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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.
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A chapter on partnership law, covering the three types of partnership, formation, relation of partners to third parties, position of ordinary partners between themselves, termination of partnership, dissolution and retirement, practical matters, insolvency and limited liability partnerships.
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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. Relevant cases and legislation, such as the Companies Act 2006, are referred to extensively.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.
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.
Individuals or businesses owed money by a limited company must now observe strict new conditions before they can present a petition to the courts to wind the company up, which can severely affect their ability to use this method to recover money from limited company debtors.
Small businesses will welcome temporary, new rules from 1 October 2021 to 31 March 2022 which allow them to apply (‘petition’) to wind up a debtor company in certain circumstances, easing the pandemic-related restrictions on presenting a petition that applied previously.
Buyers of businesses from an administrator need to check whether the administrator will need to get creditor approval to the transaction or an evaluator’s report, and the consequent implications on timing, and factor those into their negotiations and the price offered, as recent laws start to bite.
The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
The number of UK companies suffering insolvency jumped 14% in 2023 as firms collapsed under the weight of higher borrowing costs and weaker economic growth. The article gives an overview of the factors involved and the sectors most affected.
Most entrepreneurial ventures and startups fail. Against this backdrop, Lean Startup and Discovery-Driven Growth (DDG) are methods that emphasize rapid learning, resource parsimony, and focus on validating assumptions as ways of reducing the cost and risk of failure. Rita Gunther McGrath looks at the benefits of both methods, suggesting that they are a major advance over traditional planning processes because they both emphasize rapid learning. She also provides a 'flops file' of massive corporate failures and analyses the mistakes made.
The article reports that UK insolvencies have reached their highest level in 14 years, with a 13% increase in registered company insolvencies in Q2 2023 compared to the same period in 2022. While redundancies remain low, factors like increased borrowing and energy costs are affecting businesses' financial stability, leading to a rise in liquidations, administrations and company voluntary arrangements (CVAs).
Insolvency hub
ICAEW offers a range of resources for practitioners, including:
Talk Insolvency
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.
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.
ABI World
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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You can obtain copies of articles or extracts of books and reports through our document supply service.
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