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The Government announced (7 March 2023) temporary changes to the Benefit In Kind (BIK) calculations for company vehicles. This second round of changes to the BIK rules for company vehicles in 2023 is a temporary measure to apply from 1 January 2023 until 31 December 2023.
Jillian O'Sullivan
| 3 min read |
From 1 January 2023, Benefit in Kind (BIK) on company cars will be calculated with reference to CO2 emissions. The changes are largely driven by the government’s Climate Action Plan 2021 to lower emissions by 2030.
Jillian O'Sullivan
| 5 min read |
The Small Company Administrative Rescue Process (SCARP) supports directors of SMEs in restructuring their respective companies in an efficient and cost-effective manner, thereby enabling them to continue to trade.
Stephen Tennant
European Banking Authority (EBA) published final report on guidelines on Overall Recovery Capacity (ORC) in recovery planning on 19 July 2023, following a consultation paper in December 2022. The main change following the consultation is the implementation timeline for capital recovery options is now longer at 18-months (previously 12-months). These guidelines apply from 3 months after the publication date or 19 October 2023.
Dwayne Price
Kevin Coleman
AnneMarie Curtin
| 2 min read |
Small Company Administrative Rescue Process (SCARP) is a new restructuring process available to small- and medium-size enterprises (SMEs), and it is likely to negatively impact creditors in relation to funds outstanding as at the date the process commences.
Stephen Tennant
Aengus Burns
Nicholas O’Dwyer
| 4 min read |

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