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Can You Write Off a Director Loan Pre-Liquidation?

By admin | September 17, 2025

Why Directors Ask This Question When a company is heading towards insolvency, many directors start looking for ways to tidy up the books. One of…

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Section 455 CTA 2010: The Hidden Tax Risk Lurking Behind Your Director Loan

By admin | August 11, 2025

If you’ve ever taken a director’s loan from your company, even temporarily, you may assume it’s simply a matter of repaying it or clearing the…

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Are You Really Liable? When Director Loans Are Reclassified or Unenforceable

By admin | August 4, 2025

Overdrawn Director Loans: Why They’re Not Always What They Seem Overdrawn director loan accounts (ODLAs) are a common feature in insolvent companies. On the surface,…

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Shared Logins, Poor Systems, and the Path to Director Disqualification

By admin | July 24, 2025

In a distressed company, it’s not just financial decisions that attract scrutiny. Increasingly, investigators are looking at how those decisions were made, and who had…

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Disguised Remuneration in a Collapsing Company: Why HMRC Is Watching

By admin | June 30, 2025

When a company nears collapse, directors often make fast decisions to protect their income or extract value before liquidation. But what may seem like reasonable…

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Bankruptcy Annulment: Hitting the Reset Button on Insolvency

By admin | June 23, 2025

When someone is declared bankrupt, it can feel like the end of the road. A moment of financial defeat that comes with restrictions, reputational damage,…

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The Voluntary Strike-Off and the DS01 Form

By admin | June 9, 2025

In recent years, the voluntary strike-off process has become a common tool for winding down dormant or low-activity companies. But in 2025, directors should tread…

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How Liquidators Use Digital Forensics to Build Misfeasance Claims

By admin | June 2, 2025

In today’s post-pandemic insolvency landscape, liquidators aren’t just combing through old ledgers and company accounts. They’re digging into inboxes, device metadata, cloud logs, and messaging…

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twilight period

How Investigating Officers Assess Director Conduct During the ‘Twilight Period’

By admin | June 2, 2025

In UK insolvency law, the actions of directors in the run-up to a company’s collapse are under increasing scrutiny. This crucial timeframe, often referred to…

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2025 Insolvency Outlook: What Directors Should Watch This Year

By admin | May 7, 2025

As we move deeper into 2025, Directors must prepare for an insolvency landscape that is harsher, more regulated, and significantly less forgiving than in recent…

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