With the legislation currently at drafting stage, there has been much discussion around the recently announced ‘Summary Rescue Process’ for SMEs. The idea and timing for a simplified restructuring process has been broadly welcomed by the business community and advisors alike, given the challenges that Covid has presented for many SMEs around the country. This challenge is likely to continue for some time yet until the vaccination programme completes, and the economy reopens to more normal levels. Parallel to the Covid issue are the additional challenges that Brexit, many of which have been masked to an extent by the surreal…

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