Just a heads up, for accountants intending to commence legal proceedings re Bad Debts, of a new Court protocol.
This new protocol does NOT apply where the clients are partnerships or limited companies, only to "individuals" (i.e. ladies or gentleman, including sole traders).
The protocol (effective from 1 October 2017) is here:-
It appears essential that one comply with this new protocol: it is worth a good read.
I must recognise my source for this new protocol, namely the solicitors Thomas Higgins (with whom I have no connection).
Basil