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The Government has announced it will bring forward new laws requiring mandatory independent scrutiny of pre-pack administration sales where connected parties - such as the insolvent company’s existing directors or shareholders - are involved in the purchase. The move is intended to improve confidence and transparency, giving the general public and creditors reassurance that their interests are being protected alongside those of the distressed business. In my view this is an excellent step forward and long overdue.

Whilst on the subject of insolvency, a recent completed case included a 7-year director disqualification for Alexander Nix of SCL Elections Ltd, which traded as Cambridge Analytica, for causing or permitting the company or associated companies to market themselves as offering potentially unethical services to prospective clients; thereby demonstrating a lack of commercial probity. This is the case where millions of Facebook users’ personal data was harvested without consent to be used for political advertising. This is the government press release:


If you deferred paying your July 2020 Payment on Account, you will need to pay the deferred amount, in addition to any balancing payment and first 2020/21 Payment on Account, by 31 January 2021. This may be a larger payment than you usually pay in January.

If you are unable to pay your Self-Assessment (SA) bill in full by 31 January 2021, you can set up a Time to Pay payment plan of up to 12 months online without speaking to HMRC. This will get automatic approval if the amount is not in excess of £30,000. If the debt is over £30,000, or you need longer than 12 months to repay the debt in full, you can still use the Time to Pay arrangement but you, or your representative, will need to liaise with HMRC.


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