Description of Tolley's Taxation in Corporate Insolvency
This is a practical guide to the taxation aspects of companies in liquidation, receivership or administration or those making voluntary arrangements. The book explains the position of the Crown, the shareholders and creditors when a company becomes insolvent an dthe effect of appointing an administrative receiver, or administrator or liquidator. The tax planning aspects are also covered. There are 5 new chapters included in this edition: Income and corporation tax in companies' voluntary arrangement; National Insurance Contributions; Interest and penalties; Compliance (contributed by Richard Setchim, Partner, Price Waterhouse); Other insolvency procedures.
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