Debbie Cockerton currently writes monthly articles for the Independent Certified Practising Accountant (ICPA) newsletter covering all insolvency areas.

Copies of these articles can be found below.

Should you require any further information on any matters discussed in these articles please do not hesitate to contact us.

Unlocking the Benefits of Business Asset Disposal Relief in Members Voluntary Liquidations

For business owners considering winding down their companies, the Members Voluntary Liquidation (MVL) process presents an attractive route. A critical advantage within this framework is the availability of Business Asset Disposal Relief (formerly Entrepreneurs’ Relief). Understanding how this relief works and how it can benefit you during an MVL can significantly enhance your financial outcomes.…

Understanding Employee Claim Entitlements in Liquidation: A Guide for Employees and Company Directors

Navigating the complexities of liquidation can be daunting for both employees and company directors. When a company enters liquidation, it’s crucial to understand your entitlements and the steps to claim them. This article will provide a comprehensive overview, referencing key resources from the UK government.   Employee Claim Entitlements When a company goes into liquidation,…

The Effect of a Disclaimer in Liquidation

A disclaimer in liquidation is a powerful tool available to liquidators dealing with burdensome property or onerous contracts. When a company enters liquidation, the appointed liquidator assumes control over the company’s assets and liabilities. In certain circumstances, some assets or contracts may impose ongoing obligations that are financially detrimental to the liquidation process. To mitigate…

The Dangers of COVID Loan Abuse: Protecting Public Funds and Business Integrity

The COVID-19 pandemic brought unprecedented challenges to businesses worldwide. In response, governments swiftly introduced economic support schemes to safeguard jobs and keep businesses afloat. Among these initiatives were loans, grants, and relief programs designed to provide financial lifelines during the crisis. However, alongside genuine recipients, opportunistic fraudsters exploited these schemes, leading to significant consequences for…

Rising Insolvencies: A Sign of Economic Uncertainty

In the wake of economic turbulence, the recent surge in insolvency numbers, both for individuals and companies, signals a concerning trend that warrants attention. According to recent data released in February, the total number of individual and company insolvencies has seen a notable rise, painting a picture of financial strain and instability within various sectors…