Licensed Insolvency Practitioners with over 25 years of experience

Trade credit and insolvency. A personal history of how one causes the other

Trade credit and insolvency

Trade credit and insolvency are inextricably linked. Often, directors of small businesses are shocked to see what is in front of them when they reach the abyss. Whilst their minds are fixated with creditor pressure, which has its own traction like a snowball down a hill, attention is temporarily lost on what caused the company’s […]

Overdrawn Directors’ Loan Account – why they are still catching directors out in 2026

Overdrawn Directors’ Loan Account

Many directors only discover they have an overdrawn Directors’ Loan Account when their accountant raises it or when the company starts to struggle financially. What felt like informal drawings or temporary withdrawals can quickly turn into a personal debt that must be repaid, especially if the company enters Liquidation or Administration. At Antony Batty & […]

What a Director needs to know if a company is insolvent

Company is insolvent

When a company becomes insolvent or is close to it, directors face a set of legal duties and personal risks that are very different from normal trading. This article explains how to recognise when a company is insolvent or it is likely, what duties change, what actions can increase or reduce personal exposure, and what […]

Property tax schemes and insolvency risk: When “too good to be true” tips the balance

aggressive property tax schemes

At Antony Batty & Company, we are seeing increasing concern around aggressive property tax schemes marketed to landlords, particularly those operating through limited companies. These schemes promise significant tax savings but are now attracting scrutiny from HMRC. Although these arrangements often involve companies and trusts, HMRC’s tax assessments initially fall on the individual landlords themselves. […]

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