Even a cursory glance at the papers at the weekend would have shown you that many small companies especially in the hospitality sector are either struggling financially or simply going to the wall.  SMEs really are also struggling with additional costs of employment including higher minimum wages and holiday or sickness pay.  But some simply don't have the money to repay the Revenue all their warehoused debt from the pandemic.

To discuss this and the liquidation process Jonathan was joined on the show by Declan de Lacy. Restructuring partner with PKF O'Connor Leddy & Holmes.