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Corporate Insolvency – The Return of Crown Preference?

In corporate insolvencies, the order of priority for repayment is: Fixed charge (secured) creditors Costs of the insolvency process Preferential creditors Floating charge creditors Unsecured creditors Shareholders Under current law, when a company enters into insolvency, any taxes owed to HMRC by the insolvent company will be an unsecured...

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