← Perspectives

Reports.

Our research, not our recap of someone else’s. Download the full report, or read the summary first.

5 Oct 2026
A Winding-Up Petition Will Not Wait. What Could Delaying Help Cost Your Business?

When a winding-up petition arrives, it can be tempting to carry on trading, wait for an overdue customer payment or assume the creditor will agree to more time. But the proceedi…

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5 Oct 2026
Received a Winding-Up Petition? Delay Can Disrupt Your Business. Know Your Next Steps.

A winding-up petition can turn a payment dispute or cash-flow problem into a threat to your company’s survival. Suddenly, directors face difficult questions: Can we pay staff? W…

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5 Oct 2026
Winding-Up Petitions: Liquidation, Survival and What Happens Next

A winding-up petition asks a court to place a company into liquidation. However, the outcome is not predetermined: resolving debts may allow a company to survive. Three historic…

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5 Oct 2026
Petition for Winding-Up: What It Means for Your Business

This overview concerns England and Wales. Procedures differ elsewhere, including Scotland and Northern Ireland. Receiving a winding-up petition requires urgent attention, but it…

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14 Sept 2026
Facing Liquidation Without Advice: The Risks Directors Should Understand

When a company is approaching liquidation, directors often concentrate on immediate pressures: unpaid bills, worried employees and difficult conversations with creditors. Seekin…

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14 Sept 2026
Liquidators Have Been Appointed to Your Company: What Next?

Directors can face unfamiliar correspondence, requests for records and uncertainty about their own position after a liquidator has been appointed. Even if liquidation was expect…

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14 Sept 2026
Liquidators in Action: Three Real Contrasting Cases

In liquidation, some businesses continue under new ownership, whilst others close with substantial job losses. In certain cases, extensive recovery work returns significant sums…

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14 Sept 2026
Appointment of Liquidators: What Every Business Owner and Director Needs to Know

The appointment of a liquidator raises immediate questions for anyone connected with a business. Who takes control? What happens to outstanding debts? What responsibilities rema…

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19 Aug 2026
What the Meta Settlement Means for Your Boardroom

On 26 August 2026, Meta agreed to pay $17 billion over ten years to settle claims brought by attorneys general from 51 US states and territories, resolving allegations that it d…

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20 Mar 2026
Insolvency Service Investigations: Director Overview

What an Insolvency Service investigation involves for a director: powers, process, timescales and the decisions that shape the outcome.

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19 Mar 2026
Director Liability for HMRC Tax Arrears Explained

When directors become personally liable for a company’s HMRC tax arrears: joint liability notices, personal liability notices and defences.

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18 Mar 2026
How the Insolvency Service Is Using AI and Data Analytics to Target Directors

The Insolvency Service now uses AI and data analytics to select directors for investigation. How the targeting works and what it means for you.

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18 Mar 2026
After a Disqualification Order: What You Can and Cannot Do

Life after a disqualification order: what you can and cannot do, court permission under Section 17, and how to rebuild within the rules.

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17 Mar 2026
How Does the Insolvency Service Decide Whether to Pursue Director Disqualification?

How the Insolvency Service decides which directors to pursue for disqualification: the triggers, the evidence they weigh and who is most at risk.

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12 Mar 2026
How Disqualified Directors Still Control Companies From the Shadows

How disqualified directors keep controlling companies from the shadows, why shadow directorship is a criminal offence, and how it gets uncovered.

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12 Mar 2026
Shadow Directors and De Facto Directors Explained

Shadow directors and de facto directors explained: how the law treats people who act as directors without the title, and the risks they carry.

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12 Mar 2026
The ECCTA 2023 and Director Disqualification: What Changed for UK Directors

What the ECCTA 2024 changed for director disqualification: new offences, identity checks and wider Companies House enforcement powers.

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12 Mar 2026
Director Disqualification and Personal Liability for Company Debts: How They Overlap

Disqualification and personal liability for company debts often arrive together. How the two overlap and what that means for your defence.

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11 Mar 2026
What the Neil Aldridge Case Means for UK Directors

The Neil Aldridge phoenix-company case: £300,000 in unpaid tax, a disqualification, and the lessons for UK directors running distressed firms.

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10 Mar 2026
Bounce Back Loans: The Disqualifications Are Not Over

Why Bounce Back Loan misuse has become the fastest route to director disqualification, and how the Insolvency Service is pursuing these cases.

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10 Mar 2026
7 Documents to Gather Immediately When Facing Director Disqualification

The seven documents to gather immediately when facing director disqualification, and why each one matters to your defence.

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9 Mar 2026
Can I Still Work as an Employee If I Am Disqualified as a Director?

Disqualified directors can still work as employees, within strict limits. What you may and may not do, and where the criminal lines sit.

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9 Mar 2026
Section 6 vs Section 8 CDDA 1986: Two Routes to Director Disqualification Explained

Section 6 and Section 8 CDDA 1986 are two different routes to director disqualification. Which applies when, and how the tests differ.

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4 Mar 2026
Disqualification Undertaking vs Disqualification Order

Disqualification undertaking or court order? The differences in length, cost, publicity and flexibility, and how to choose between them.

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25 Feb 2026
Director Disqualification vs Compensation Order: What Every Director Needs to Understand

Disqualification orders and compensation orders serve different purposes. How each works, when both apply, and what directors should expect.

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28 Jan 2026
What Records Must You Provide to Liquidators?

What company records you must hand to liquidators under Section 235, the realistic deadlines, and what happens if you cannot comply in time.

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