Navigate the complexities of industry-specific restructuring and insolvency with our comprehensive sector guides. Tailored for professionals, these guides deliver actionable insights and practical advice to address unique challenges within various industries. Stay ahead with expert analysis and sector-specific strategies designed to support your legal practice and optimise outcomes for your clients.
The R3 Association of Business Recovery Professionals has published its Quarterly Business Health Report for the second quarter (Q2) of 2026,...
This week's edition of Restructuring & Insolvency weekly highlights includes: an analysis of the Supreme Court’s decision that an unrecognised and...
Restructuring & Insolvency analysis: Mr Justice Fordham dismissed an appeal against conviction under section 216(3)(c) of the Insolvency Act 1986 (IA...
The Insolvency Service has published its annual plan for 2026–2027, setting out its strategic priorities, key initiatives and performance targets for...
Role, powers, functions and duties of a liquidatorThe role and function of a liquidatorA liquidator is the officer appointed when a company goes into...
Bonds and notesThe terms ‘bonds’ and ‘notes’ are used interchangeably (and there is no legal difference between the terms), though notes tend to be...
Bankruptcy searchesBankruptcy searches at the Land Charges DepartmentWhen a bankruptcy petition is presented by a creditor, the court shall as soon as...
Basic introduction to super senior, senior, mezzanine and junior debtThe range of funding options open to companies has exploded, resulting in a vast...
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
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of 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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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