Revenue eBrief No. 173/20
16 September 2020
Examinership is the process whereby an insolvent company petitions the Court for protection from its creditors and seeks the appointment of an Examiner in an attempt to restructure the company and secure an investment.
A new Tax and Duty Manual – Examinership Caseworking Guidelines – outlines the role of the Examiner and the conditions that have to be met when placing a company into Examinership.