HMRC releases new guidance for insolvency practitioners on members’ voluntary liquidations following Novalpina judgment

HMRC has published updated guidance for insolvency practitioners handling members’ voluntary liquidations, informed by the Novalpina judgment. The bulletin provides clarity on how practitioners should interact with HMRC during these insolvency processes. This guidance aims to support practitioners in managing their obligations and procedures when dealing with tax matters in members’ voluntary liquidations.

Source: HMRC (GOV.UK) – Read the original