This subtopic is an archive of the Restructuring & Insolvency bulletins produced by XXIV Old Buildings which have featured in our news alerts.
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The Insolvency Service consultation on corporate civil enforcement reforms, published on 25 March 2026, has had its closing date extended from 17 June...
R3, the UK trade association for restructuring, turnaround and insolvency, has appointed Monica Kapur, as Chair of its Midlands committee, succeeding...
Restructuring & Insolvency analysis: This case confirms that a restitutionary claim founded on an alleged total failure of consideration may, in...
The Insolvency Service has reported the sentencing of two men following an insolvency fraud and money laundering investigation. Tariq Sarwar was...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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