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01 October 2020
Issue: 7904 / Categories: Features , Procedure & practice , Civil way
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Civil Way: 2 October 2020

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Winding down; Taxman to retake priority; Possessions: very latest; Mauve is in

LAWBITES

* An extension from 30 September 2020 to 31 December 2020 of winding up petition restrictions is among the measures provided for by the Corporate Insolvency and Governance Act 2020 (Coronavirus) (Extension of the Relevant Period) Regulations 2020 (SI 2020/1031). Further regulations (SI 2020/1033) bring certain temporary moratoria provisions to a summary end on 01 October 2020.

* The Insolvency Act 1986 (HMRC Debts: Priority on Insolvency) Regulations 2020 (SI 2020/983) restore to HMRC some respectability in individual and corporate insolvencies in the UK as from 1 December 2020—and some cash. The loss of the crown preference in 2003 has led to HMRC writing off around £3.5bn per annum. Under the regulations it will rank as a secondary preferential creditor, below fixed chargees but above unsecured creditors and floating chargees, for tax deducted under PAYE and the construction industry schemes, employee national insurance contributions and student loans. The Finance Act 2020 gave it the same ranking for VAT.

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