CCFS-2026 Practitioner Guide: Three Routes, Fee Math, Immunity Scope and the Section 96 Trap
CCFS-2026 now runs to 15 September 2026, extended twice and most recently by General Circular 04/2026. Three routes: overdue filings at 10% of the additional fee, dormant status at 50% of MSC-1, strike-off at 25% of STK-2. Immunity, the Section 96 gap, and worked fee math.
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