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Introduction to Insolvency Issue

John Overs Head of Corporate Tax Berwin Leighton Paisner introduces this special issue on insolvency
When last writing in The Tax Journal (Issue 704 4 August 2003) I introduced a series of articles on insolvency and taxation by members of my firm. At that stage we expected a downturn in the market which did not materialise. However it is now clear that the fall-out from the credit crunch coinciding with rising commodity prices is creating the ugly spectre of recession and a wave of imminent insolvencies as businesses struggle to come to terms with new market conditions.
David Cameron has just announced that the Conservatives will consult on importing into the UK elements of the US Chapter 11 system to provide a 'breathing space' that would...
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