IRRV Alert - week ending 12th July 2019

News

Circulars

Consultations

Changes to protect tax in insolvency cases (11 July 2019)

 

 

 

 

 

Policy paper

Changes to protect tax in insolvency cases

This measure introduces changes to the insolvency legislation from 6 April 2020.

Documents

Draft legislation

PDF, 62.4KB, 2 pages

Explanatory note

PDF, 141KB, 2 pages

Details

The changes will make HMRC a secondary preferential creditor for certain tax debts.

Read the ‘Protecting your taxes in insolvency’ consultation and summary of responses.

Published 11 July 2019

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