HMRC debts: priority on insolvency: Finance Bill 2019-21, clauses 95 and 96, ICAEW REP 17/20, 20th April 2020

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In Folder: ICAEW Representations, 2020

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HMRC debts: priority on insolvency: Finance Bill 2019-21, clauses 95 and 96, ICAEW REP 17/20, 20th April 2020

ICAEW representation prepared by the Tax Faculty and Business Law for MPs on clauses 95 and 96 of the Finance Bill 2019-21 concerning HMRC debts and priority on insolvency; recommends withdrawal of the clauses, highlighting adverse impacts on lending, business rescue and creditor returns, and noting commencement from 1st December 2020; requests that deferred VAT liabilities allowed due to COVID-19 be excluded if the measures proceed. (AI generated description)

Dublin Core Metadata

title: HMRC debts: priority on insolvency: Finance Bill 2019-21, clauses 95 and 96, ICAEW REP 17/20, 20th April 2020

creator: Tax Faculty

creator: Business Law

creator: ICAEW

subject: Insolvency

subject: Taxation

subject: Coronavirus

subject: Business operations

subject: VAT

description: ICAEW representation prepared by the Tax Faculty and Business Law for MPs on clauses 95 and 96 of the Finance Bill 2019-21 concerning HMRC debts and priority on insolvency; recommends withdrawal of the clauses, highlighting adverse impacts on lending, business rescue and creditor returns, and noting commencement from 1st December 2020; requests that deferred VAT liabilities allowed due to COVID-19 be excluded if the measures proceed. (AI generated description)

publisher: ICAEW

date: 2020-04-20

type: Text

format: pdf

identifier:

language: en

relation: ICAEW Representation

ICAEW Metadata

Content Type: Representation

Notes: MEP NK

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