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Account Freezing Orders are often obtained under the Proceeds of Crime Act 2002 by law enforcement agencies such as the National Crime Agency, Serious Fraud Office or HMRC, where there are reasonable grounds to suspect that funds are intended for use in unlawful conduct or constitute recoverable property. However, suspicion alone is not sufficient to […]
04/08/26
Company directors are required to act in good faith to promote the success of their company for the benefit of its members as a whole. However, when that company is insolvent or faced with the possibility of insolvency, that obligation may well be superseded by a duty to act within the best interests of the […]
30/07/26
The ownership of any form of Intellectual Property (IP) rights, such as patents, copyrights, database rights and design rights, often creates opportunities to exploit these valuable assets in the marketplace. This may be achieved through various avenues, such as the sale of IP rights, the licensing of marketing rights and the creation of franchises. For […]
27/07/26
KANGS has assisted a senior National Health Service (NHS) Consultant in successfully defending fraud allegations. The investigators alleged that he had, fraudulently undertaken and received payment for private clinical work during periods when he was contracted to, and being paid by the NHS. Following the detailed preparation of our client’s defence by the team at […]
21/07/26
In this article we discuss how HMRC can ‘pierce the corporate veil’ in certain circumstances using Personal Liability Notices which allow Directors and other senior officers of a company to be pursued in their personal capacity. Directors and other senior officers of private limited companies have, for well over a century, enjoyed a considerable level […]
15/07/26
A winding up petition is a formal court application made by a creditor seeking to place an insolvent company into compulsory liquidation on the basis that it is unable to pay its debts. The number of companies, private businesses and individual traders facing insolvency remains high, reflecting pressures such as rising National Insurance Contributions, increases […]
09/07/26
As part of its drive to reduce the ‘tax gap,’ being the difference between the amount of tax HMRC collects and the amount it estimates is actually owed, HMRC operates a powerful data networking and analytical system known as HMRC Connect. The system enables HMRC to identify businesses or individuals that may not have paid […]
06/07/26
