Taxation in Corporate Insolvency and Rescue

This is a unique guide to the taxation of companies in liquidation, receivership or administration, and those making voluntary arrangements. This book examines the tax position of the insolvent company, its creditors and shareholders, and the Crown. Packed full of invaluable tax planning suggestions, the fifth edition contains coverage of the Enterprise Act 2002 and all relevant changes up to and including Finance Act 2003.