Akintola, Kayode (2019) The Prescribed Part for Unsecured Creditors : A Further Review. Insolvency Intelligence, 32 (2). pp. 67-70. ISSN 0950-2645
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Abstract
Examines key developments affecting the role of the prescribed part fund for unsecured creditors in UK insolvency proceedings. Reviews data on the fund's use in proceedings between 2012 and 2016, the problems arising from the narrow application of the concept of a company's net property, and the impact of raising the cap on the fund and restoring HMRC's preferential status. Suggests why the fund should either be extensively reformed or abolished.
Item Type:
Journal Article
Journal or Publication Title:
Insolvency Intelligence
Subjects:
?? corporate insolvencyhmrcinsolvency proceedingsprescribed partprioritiesunsecured creditors ??
Departments:
ID Code:
132197
Deposited By:
Deposited On:
27 Mar 2019 09:50
Refereed?:
No
Published?:
Published
Last Modified:
30 Sep 2024 23:42