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Insolvency

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30 Second Insolvency Test: Is the company delaying payments to either the Inland Revenue Department or other creditors?Are the company assets worth less than all of its debts?Have any creditors threatened legal action against the company? If you have answered “yes” ...
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More About Shareholder Current Accounts During the life of the company, funds taken out or put into the company by the shareholders is recorded to the shareholder current account. Usually when the company is formed working capital is introduced. This balance is usually the o...
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Covid-19 Special The true financial impact on businesses in light of the Covid-19 virus and the subsequent lockdown is about to be felt in the near future. We recommend that if your business or someone you advise is experiencing cashflow and solvency issues to seek advice a...
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Continuing to trade while insolvent may see a director charged with reckless trading resulting in personal liability for the debts incurred by the company.  Under section 135 of the Companies Act 1993, a director of a company must not cause or allow the business of that...
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A curious thing happens when a director believes their company is about to be insolvent. Whereas the legal obligation of the director up to this point has been to promote the best interests of the company, (Companies Act 1993 Section 131)  a director’s priority m...
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