The following Restructuring & Insolvency practice note provides comprehensive and up to date legal information covering:
This content contains guidance on subjects impacted by the Coronavirus Act 2020 and related changes to court procedures and processes as a result of the coronavirus (COVID-19) pandemic, including the introduction of the Temporary Insolvency Practice Direction Supporting the Insolvency Practice Direction that came into force on 1 October 2020 (replacing the earlier version in force from 6 April 2020 until 1 October 2020) and the Insolvency Practice Direction relating to the Corporate Insolvency and Governance Act 2020 (CIGA 2020), which applies from 26 June 2020. For further information, see Practice Notes Coronavirus (COVID-19)—Changes to the court process in insolvency proceedings, The Temporary Insolvency Practice Direction Supporting the Insolvency Practice Direction (October 2020), and Corporate Insolvency and Governance Act 2020—overview.
For coronavirus related news, guidance and other resources to assist practitioners working on restructuring and insolvency matters, see: Coronavirus (COVID-19)—Restructuring & Insolvency—overview.
As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an implementation period, during which it continues to be subject to EU law. References to exit day in many Brexit SIs are to be read as reference to IP completion day (Implementation Period completion day, defined in clause 39 as 31 December 2020 at 11.00 pm) (unless that provision is expressly disapplied by the SI
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This Practice Note considers the nature and scope of arbitration agreements with a particular focus on arbitration agreements pursuant to the law of England and Wales, although it also discusses the concept from an international perspective and includes some comparative examples from other
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
This Practice Note provides guidance on claims for ‘use and occupation’ or mesne profits, and how and when double rent or double value can be claimed.Claims for use and occupationA claim for use and occupation is possible where there is occupation of land without an express agreement fixing the
The right to notice means a right for the employee to remain in employment for the period of notice, not simply to be paid for it. An employer will therefore often include in the contract an express right to make a payment in lieu of notice ('PILON') as an alternative to giving notice, to ensure
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