Research Briefing
Q&A: solar panels
This Commons briefing paper attempts to answer some of the most commonly asked questions about solar panels.
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Research Briefing
Insolvency: joint and several liability notices for directors
This Commons briefing paper provides an overview of the proposal to empower HMRC to issue joint and several liability notices to directors (and others) when certain conditions relating to tax avoidance and insolvency are met, as well as to companies which have been involved with repeated insolvency or non-payment of tax
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Research Briefing
Insolvency: return of HMRC preferential creditor status
This Commons briefing paper provides an overview of the background to, and the main provisions of, the government's proposal to amend insolvency legislation to reinstate in part HMRC preferential creditor status after April 2020.
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Research Briefing
Prohibition of tobacco displays
This Commons briefing paper considers the Tobacco Advertising and Promotion (Display) (England) Regulations 2010 (as amended) and the Tobacco Advertising and Promotion (Specialist Tobacconists) (England) Regulations 2010 (as amended).
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Research Briefing
Thomas Cook Compensation Bill 2019-20
The Thomas Cook Compensation Bill 2019-20 was announced in the Queen's Speech on 19 December 2019. No date is yet available for Second Reading.
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Research Briefing
Law of Property Act receivers
This Commons briefing paper provides an overview of Law of Property Act receivers. In particular, it looks at how LPA receivers are appointed; their powers; and their role.
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Research Briefing
Can an undischarged bankrupt open a bank account?
This briefing paper considers how a bankruptcy order will affect an existing bank account and the basis on which an undischarged bankrupt may be able to open and operate a new current account.
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Research Briefing
Bankruptcy: assets that pass to the trustee
This Commons briefing paper considers those assets that pass to the trustee to form the “bankrupt estate” and the steps that should be taken by the trustee to protect and secure those assets for the benefit of the creditors.
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Research Briefing
Phoenix trading and liability of directors
This Library briefing paper looks in detail at the legality of phoenix trading and the personal liability of directors to the creditors of an insolvent company.
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Research Briefing
Corporate insolvency framework: proposed major reforms
The purpose of this Commons’ briefing paper is to consider in detail three BEIS consultations on insolvency and corporate governance.
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Research Briefing
Insolvency Practitioners’ Fees
New rules requiring Insolvency Practitioners to provide upfront estimates of what they will charge for their work came into force on 1 October 2015. This briefing paper provides information on the background to, and the main provisions of, the Insolvency (amendment) Rules 2015.
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Research Briefing
Insolvency: company administration
This note provides an outline of the main characteristics and objectives of the administration process (including pre-packs) . It also highlights why, in certain circumstances, administration can be an important company rescue insolvency procedure.
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Research Briefing
Brexit: ATOL protection scheme
This Commons briefing paper provides a summary of the impact on ATOL of a “no deal” Brexit. In the process, it also provides an outline of the current insolvency protections provided by ATOL in respect of package holidays and LTAs.
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Research Briefing
Political advertising
This House of Commons briefing paper provides an overview of the current regulation of political advertising in the UK.
Total results (page 5 of 13)