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The Prescribed Part for Unsecured Creditors: A Further Review

Research output: Contribution to specialist publication › Special issue

Published

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The Prescribed Part for Unsecured Creditors: A Further Review. / Akintola, Kayode.
In: Insolvency Intelligence, Vol. 32, No. 2, 01.05.2019, p. 67-70.

Research output: Contribution to specialist publication › Special issue

Harvard

Akintola, K 2019, 'The Prescribed Part for Unsecured Creditors: A Further Review' Insolvency Intelligence, vol. 32, no. 2, pp. 67-70.

APA

Akintola, K. (2019). The Prescribed Part for Unsecured Creditors: A Further Review. Insolvency Intelligence, 32(2), 67-70.

Vancouver

Akintola K. The Prescribed Part for Unsecured Creditors: A Further Review. Insolvency Intelligence. 2019 May 1;32(2):67-70.

Author

Akintola, Kayode. / The Prescribed Part for Unsecured Creditors : A Further Review. In: Insolvency Intelligence. 2019 ; Vol. 32, No. 2. pp. 67-70.

Bibtex

@misc{8c4841426ddb4c3f85ca0e39e61da044,
title = "The Prescribed Part for Unsecured Creditors: A Further Review",
abstract = "Examines key developments affecting the role of the prescribed part fund for unsecured creditors in UK insolvency proceedings. Reviews data on the fund's use in proceedings between 2012 and 2016, the problems arising from the narrow application of the concept of a company's net property, and the impact of raising the cap on the fund and restoring HMRC's preferential status. Suggests why the fund should either be extensively reformed or abolished.",
keywords = "Corporate insolvency, HMRC, insolvency proceedings, Prescribed part, Priorities, Unsecured creditors",
author = "Kayode Akintola",
year = "2019",
month = may,
day = "1",
language = "English",
volume = "32",
pages = "67--70",
journal = "Insolvency Intelligence",
issn = "0950-2645",
publisher = "Sweet and Maxwell",

}

RIS

TY - GEN

T1 - The Prescribed Part for Unsecured Creditors

T2 - A Further Review

AU - Akintola, Kayode

PY - 2019/5/1

Y1 - 2019/5/1

N2 - Examines key developments affecting the role of the prescribed part fund for unsecured creditors in UK insolvency proceedings. Reviews data on the fund's use in proceedings between 2012 and 2016, the problems arising from the narrow application of the concept of a company's net property, and the impact of raising the cap on the fund and restoring HMRC's preferential status. Suggests why the fund should either be extensively reformed or abolished.

AB - Examines key developments affecting the role of the prescribed part fund for unsecured creditors in UK insolvency proceedings. Reviews data on the fund's use in proceedings between 2012 and 2016, the problems arising from the narrow application of the concept of a company's net property, and the impact of raising the cap on the fund and restoring HMRC's preferential status. Suggests why the fund should either be extensively reformed or abolished.

KW - Corporate insolvency

KW - HMRC

KW - insolvency proceedings

KW - Prescribed part

KW - Priorities

KW - Unsecured creditors

M3 - Special issue

VL - 32

SP - 67

EP - 70

JO - Insolvency Intelligence

JF - Insolvency Intelligence

SN - 0950-2645

ER -