Rory Moynagh

Autumn Budget 2018: Goodbye Austerity … Hello HMRC

Last week the Chancellor made a number of announcements in the Autumn budget, including signalling the end to austerity.

For the restructuring profession one of the most notable announcements was that HMRC will become a secondary preferential creditor for taxes held by companies on behalf of employees and customers (i.e. VAT, PAYE Income Tax, Employee NICs, and Construction Industry Scheme deductions) from April 2020...

What Lies Beyond The Window?

By Rory Moynagh

shop window

It is obvious to many that the High Street of 2018 looks very different to...

Restructuring & Insolvency – Technical Update: Pension changes following the April 2015 budget (August 2015)

The position of pensions in Bankruptcy proceedings has been clear throughout the recession, pensions remain outside of the Bankruptcy estate and available for a Trustee in Bankruptcy in only one...