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BBM Solicitors News & Updates

The latest insolvency, commercial property, employment law, corporate law and legal news from BBM Solicitors

Grampian Haulage Ltd (in liquidation) v Carnbroe Estates Ltd : Decision of UK Supreme Court

Background

Practitioners in Scotland have been waiting for some time for the outcome of the UK Supreme Court appeal in the case of the Liquidators of Grampian Haulage Ltd v  Carnbroe Estates Ltd.  It will be recalled that this case surrounded the sale of a property by Grampian in the lead up to insolvency, at a price of £550,000 at a time when the property was said to be worth £740,000 to £820,000. 

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Delighted to be back at Zimbali to speak at the SARIPA Annual Conference

As per my recent LinkedIn post, I was delighted to be back at Zimbali to speak at the SARIPA Annual Conference. Perhaps it is particularly because of the Rugby (!) but I am always struck by the up-beat positive, atmosphere among South African colleagues (notwithstanding the difficulties the country faces) and today was no different!

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IP Briefing: Tax Avoidance Challenges (Again)

Introduction

Probably every generation of insolvency practitioner or lawyer has particular challenges that are in a measure unique to their time; it seems that tax avoidance schemes and unpicking them do really belong to this generation.  Since the UK Supreme Court decision in Rangers in 2017, IPs have been grappling with director liability and unpicking tax avoidance schemes that have been entered into, to the detriment of companies.

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IP Briefing: Remuneration and Reporters (Again)

Introduction

Regular readers of our briefings know that the Scottish system for dealing with liquidators’ remuneration has impressed and bewildered (perhaps in equal measure) practitioners from elsewhere in the world.  This has particularly been the case in recent years when there has been some ambiguity about the remit of an insolvency practitioner reporter appointed to report on an insolvency practitioner’s remuneration in a case.  The decision of Lord Bannatyne in Thomas Auld & Sons Ltd (in liquidation), issued on 22nd October 2019, provides helpful further guidance.

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IP Briefing: Tax Avoidance Challenges (Again)

Probably every generation of insolvency practitioner or lawyer has particular challenges that are in a measure unique to their time; it seems that tax avoidance schemes and unpicking them do really belong to this generation. Since the UK Supreme Court decision in Rangers in 2017, IPs have been grappling with director liability and unpicking tax avoidance schemes that have been entered into, to the detriment of companies.

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