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HMRC preferential status – a major change slipped in through the back door?

Matthew Waghorn

Matthew Waghorn

Until 2003 HM Revenue and Customs had preferential status in formal insolvency proceedings under schedule 6 of the Insolvency Act for deducted taxes such as PAYE and VAT. This meant that they ranked ahead of any floating charge holder and …

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Budget | Restructuring and Recovery

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October retail sales deliver a small scare

The October retail sales statistics delivered disappointment following a mild autumn, although the Golden Quarter may still shine through, says one retail expert. Phil Mullis, Partner and Head of Retail and Wholesale at leading accountancy firm, Wilkins Kennedy, said: “Halloween sales did little to keep the wolf from the door, but the scariest of sales statistics came from the fashion sector, which experienced a 1% drop in sales quantity. However, as August and September delivered fairly strong retail figures, it is hardly surprising to see a small comedown. The mild autumn weather could also be another reason for the fashion sector experiencing a drop in sales. Looking forward to November, it will be interesting to see how Christmas sales start to impact the retail statistics.”

Click here to read a Q&A with John Connolly, founder of the CogitalGroup

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