Technical Update December 2012

Technical update 12 2012 This technical update details the SIP 4, Dear IP 54 and the BIS guidance paper on statutory returns and reports, administrator being personally liable for a CFA, petitioning costs and their order of priority, matrimonial lump sum survives bankruptcy, evidence admitted out of time, retrospective leave given by court to issue proceedings, administration not the same as liquidation for a bank, Crime and Courts Bill, SFO guidance on Bribery Act, new HMRC 700/56, criminal liability for an IP and ICAEW representations.