Issue 105, September 2013
Contents
| 105.1 | Paymex and VAT on Supervisors’ Fees |
| 105.2 | Real Time Information in Insolvencies |
| 105.3 | Senior Accounting Officer – Updated HMRC Guidance |
| 105.4 | Compensatory Award for Unfair Dismissal |
| 105.5 | Contractual Collective Investment Schemes |
| 105.6 | Pension Liabilities are a Provable Debt |
| 105.7 | Consultation on Collective Redundancies – Individual Establishments no Longer Relevant |
| 105.8 | Data Protection Act – Liquidators are not Data Controllers |
| 105.9 | Right of Appeal against Tax Assessment not Capable of Assignment by Liquidator |
| 105.10 | Piercing the Corporate Veil – Guidance from the Supreme Court |
| 105.11 | High Court Decision on the Removal of Chattels, Fixtures and Other Items from Leased Premises |
| 105.12 | Court of Appeal Clarifies Meaning of ‘Establishment’ for the Purposes of Secondary Insolvency Proceedings |
| 105.13 | Chapter 15 Recognition of UK Bankruptcy Refused by US Court |
| Annex 1 | Revenue and Customs Brief on Paymex |
| Annex 2 | Real Time Information – Joint R3/HMRC Note |