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CIOT spring conference

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23 April 2013 / Mike Truman
Issue: 4399 / Categories: Comment & Analysis , Events
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Highlights of the event held at Queens’ College, Cambridge, on 12–14 April

SPEAKERS

  • Paula Tallon Gabelle
  • James Bullock Pinsent Mason
  • Andrew Hubbard Tenon
  • Chris Jones LexisNexis
  • Emma Chamberlain Pump Court Tax Chambers
  • Nigel Popplewell Burges Salmon
  • Stephen Coleclough CIOT Vice President
  • John Barnett Burges Salmon

Appointing liquidators

Paula Tallon reminded delegates that when the trade of a company ceases or a liquidator is appointed the business will be non-trading from the start of the new chargeable accounting period (CAP).

For close companies this means that their assets will not be held for its trade and so they will...

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