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United Kingdom · Question · Written question

UIN 102913

Insolvency

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

13 October 2020

Last action

20 October 2020 · Answer

Status

Answered

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Subjects

Discovery layer

Source updated

20 October 2020

Summary

To ask the Chancellor of the Exchequer, what assessment his Department has made of the likely effect on business insolvencies of reintroducing secondary preferential creditor status in December 2020.

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Timeline

  1. 13 October 2020

    Written question

    To ask the Chancellor of the Exchequer, what assessment his Department has made of the likely effect on business insolvencies of reintroducing secondary preferential creditor status in December 2020.

    Source: Commons

  2. 20 October 2020

    Answer

    The recent legislative change gives HMRC second preferential creditor status for certain taxes. This change is designed to ensure that when a business enters insolvency, more of the taxes paid in good faith by its employees and customers, but held tempora...

    Source: Written answer

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