Chapter CTM97750
| Published date | 16 April 2016 |
| Record Number | CTM97750 |
| Court | HM Revenue & Customs |
Sometimes, rather than refusing an application to enter into a simplified arrangement (CTM97740), it will be more appropriate to accept it but only in part. Regulation 9 allows you to exclude a particular company from an arrangement where:
- it is not part of the group (CTM97680),
- it has failed to comply with its obligations under the Corporation Tax Acts, or
- it is a company in relation to which a person is acting as an insolvency practitioner.
For this purpose an insolvency practitioner means a liquidator, provisional liquidator, administrator, administrative receiver or a supervisor of a voluntary arrangement under Part I of the Insolvency Act 1986. This reflects our view...
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