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HMRC as preferential creditor

HMRC as preferential creditor

From today HMRC will become a secondary preferential creditor in insolvencies (corporate and personal) placing it ahead of the ordinary creditor. The provisions can be found within the Finance Act 2020 at page 79, Part 4, Miscellaneous and Final, Insolvency, HMRC debts: priority on insolvency. “Schedule 6 ‘The Categories of… Read more