The following Restructuring & Insolvency practice note produced in partnership with Tim Cooper of Addleshaw Goddard provides comprehensive and up to date legal information covering:
This Practice Note relates to insolvent partnerships and limited partnerships in Scotland, by which it is meant:
ordinary partnerships: with a principle place of business located in Scotland, and
limited partnerships (LPs): registered at Companies House in Scotland as a Scottish LP
(referred to together for the purposes of this Practice Note as Scottish partnerships).
Scottish partnerships have separate legal personality under Scots law, and as such are governed by the Scottish bankruptcy regime for sequestration of individuals (see Practice Note: Scotland: the process for applying for sequestration), and are not within the reserved competency of the UK parliament at Westminster.
This Practice Note does not cover limited liability partnerships (LLPs) registered in Scotland, which are treated the same as companies for corporate insolvency purposes (for more information, see Practice Notes on Scottish compulsory liquidation—Scotland: compulsory liquidation, Scottish creditors' voluntary liquidation—Scotland: process to enter creditors’ voluntary liquidation (CVL)). For a glossary of commonly used Scottish insolvency terms, see Practice Note: Glossary of Scottish insolvency words and expressions.
This content is affected by the coronavirus (COVID-19) pandemic. For further details, take a look at our Coronavirus (COVID-19) toolkit. For related news, guidance and other resources to assist practitioners working on restructuring and insolvency matters, see: Coronavirus (COVID-19)—Restructuring & Insolvency—overview and News Analysis: The Coronavirus (Scotland) (No 2) Bill—impact on restructuring and insolvency.
Regulations to extend both Scottish Coronavirus Acts
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