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What is a transaction at an undervalue?

24th February 2022 | Bailoran Solicitors

In the event of personal or corporate insolvency, someone is appointed to collect money and property for the benefit of the creditors . This is known as an “Office Holder”.

The Office Holder name and process undertaken is dependent upon whether the insolvency is personal or corporate, but the role remains similar.

Either by public or private appointment, they are qualified professionals who work in the sole interests of creditors.

The Office Holder will look at events leading up to insolvency, including transactions that go back 6 months for unconnected parties and 2 years for associated parties.

A person qualifies as associated if they are married to, in a civil partnership with, or directly related to a bankrupt director. If you are employed by that person or in partnership with them and for companies an associate occurs if the same person has control of that company or the person who has control is an associate as referred to above.

Subject to the time limits a transaction would be at undervalue if:

  1. There is a gift or disposition of  property to another party for no consideration; and/or
  2. The  transaction  is for consideration the value of which in money or money’s worth is significantly less than the value to that person or company.

E.g., if a house was worth £250,000 with no mortgage but was transferred to a bankrupt spouse 5 months prior to bankruptcy for £1, this would constitute a transaction at undervalue as the value to the bankrupt and his creditors would be £249,999 more than it was purchased for.

Should you have any concerns in respect of the solvency of your company and/or concerns in respect of your duties as a director, please do not hesitate to send us a message or call a Bailoran expert on 0113 266 0735.

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