The Resource Finance Act 2020 Notes : Section 98: HMRC debts: priority on insolvency; Section 99: HMRC debts: regulations; Section 100 and Schedule 13: joint and several liability of company directors etc

Finance Act 2020 Notes : Section 98: HMRC debts: priority on insolvency; Section 99: HMRC debts: regulations; Section 100 and Schedule 13: joint and several liability of company directors etc

Label
Finance Act 2020 Notes : Section 98: HMRC debts: priority on insolvency; Section 99: HMRC debts: regulations; Section 100 and Schedule 13: joint and several liability of company directors etc
Title
Finance Act 2020 Notes : Section 98: HMRC debts: priority on insolvency; Section 99: HMRC debts: regulations; Section 100 and Schedule 13: joint and several liability of company directors etc
Creator
Subject
Language
eng
Summary
This note reviews amendments made by the Finance Act 2020 ss.98 and 99 to Crown preference under relevant insolvency legislation, key features of the revised rules, the accompanying draft regulations, the criticisms of the reforms, and their impact on financing arrangements. It details additional reforms made by s.100 and Sch.13 of the Act to directors' joint and several liability for tax avoidance, the scope of the regime, and the potential concerns
Citation source
In: British tax review. - London. - (2020), no. 4 ; p. 500-507
http://library.link/vocab/creatorName
Shah, M. (Martin)
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • insolvency
  • tax reform
  • tax avoidance
  • director
  • joint and several liability
Label
Finance Act 2020 Notes : Section 98: HMRC debts: priority on insolvency; Section 99: HMRC debts: regulations; Section 100 and Schedule 13: joint and several liability of company directors etc
Instantiates
Publication
Label
Finance Act 2020 Notes : Section 98: HMRC debts: priority on insolvency; Section 99: HMRC debts: regulations; Section 100 and Schedule 13: joint and several liability of company directors etc
Publication

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