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Posts by Alisdair MacPherson

Posts by Alisdair MacPherson

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Floating Charges in Comparative Perspective

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Origins and Project Outline

This blog post provides details of our current project examining floating charges in comparative perspective. In various ways, the project demonstrates the value of attending academic conferences with colleagues from other jurisdictions. At such events (especially Young Property Lawyers’ Forum (YPLF) conferences) we would frequently encounter…

Published by School of Law, University of Aberdeen

Back to the Future? The Partial Reinstatement of the Crown Preference in Insolvency

Introduction

Deep within his budget speech delivered on 29 October 2018, the Chancellor of the Exchequer, Philip Hammond, announced: “We will make HMRC a preferred creditor in business insolvencies to ensure that tax which has been collected on behalf of HMRC – is actually paid to HMRC.”

In the context…

Published by School of Law, University of Aberdeen

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