HMRC has recently taken an increased interest in opposing restructuring plans under Part 26A of the Companies Act 2006 (“Part 26A”) under which HMRC would otherwise be crammed down. This follows HMRC ...
HMRC 2: 1 debtor - English Court refuses to sanction Nasmyth’s restructuring plan cramming down HMRC
Following active opposition by HMRC, on 28 April 2023 the English High Court (Mr Justice Leech) refused to sanction a restructuring plan under Part 26A of the Companies Act 2006 between Nasmyth Group ...
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Government changes to prioritise the payment of insolvent businesses’ tax bills at the expense of other creditors could reduce recoveries by the Pension Protection Fund and adversely impact levy ...
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