The court structured its judgment in three parts, first examining the legal nature of spectrum, then identifying the key legal questions at stake, and finally analysing how insolvency law interacts with telecom regulations. Its conclusion was unambiguous. It said that spectrum is not ordinary corporate property, and even though it is allocated through auction, it…
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In Douglas Boulton v HMRC [2026] TC09846, the First Tier Tribunal (FTT) found that a director’s settlement agreement with the liquidator of his company resulted in his director’s loan account being released or written off, giving rise to an Income Tax charge. Mr Boulton was the sole director and shareholder of Sameday Express UK Ltd (SEUK…
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Seven Dials Playhouse Seven Dials Playhouse owes about £156,000 to more than 40 creditors following its collapse, a liquidator’s report reveals THIS IS NOT A PAYWALL Serious about theatre?Join over 100,000 theatremakers who rely on The Stage for trusted news, reviews, and insight. Sign in below or create a free account to read 5…
Wragg Bros has become one of the latest companies to slip into liquidation, a legal process whereby a business is shut down, after operating for almost seven decades 07:20, 22 Apr 2026Updated 07:21, 22 Apr 2026 A man works at a steelmaker in Huai’an city in China (file image)(Image: HE JINGHUA / Feature China/Future Publishing…
Sugarcane farmers in KwaZulu-Natal have received temporary relief after sugar major Tongaat Hulett avoided liquidation following a fresh funding injection of R200 million. The development allows the company’s mills to reopen in time for the crushing season, a critical step for more than 18,000 growers who depend on these facilities to process their cane. Most…
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