This subtopic provides guidance on issues around Cryptoassets and E-money faced by restructuring and insolvency lawyers.
The issues that might arise on the insolvency of a cryptoasset exchange or a company holding cryptoassets plus the nature of cryptoassets, how an insolvency practitioner might realise cryptoassets and investigations involving cryptoassets are considered in this Practice Note: Cryptoassets in insolvency.
The pros and cons of cryptoassets, including lower transaction costs and more efficient payments processing are discussed in this Practice Note: Pros and cons of cryptoassets.
We look at what cryptoassets are and why it is important for dispute resolution lawyers to understand how they work and how they
To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.
**Trials are provided to all LexisNexis content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisNexis services please email customer service via our online form. Free trials are only available to individuals based in the UK, Ireland and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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
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
0330 161 1234