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BVI Court of Appeal clarifies duties owed by directors to creditors (Byers & Richardson (as Joint Liquidators of Pioneer Freight Futures Company Ltd) v Chen Ningning)
The following Restructuring & Insolvency news provides comprehensive and up to date legal information on Restructuring & Insolvency weekly highlights—4 December 2025
The following Restructuring & Insolvency news provides comprehensive and up to date legal information on South Square Digest—December 2025
New Precedents: Application notice, witness statement and draft order to fix the basis of the remuneration of an office-holder pursuant to rule 18.23 of the Insolvency (England and Wales) Rules 2016
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...
List of countries which have adopted the UNCITRAL Model Law on insolvency or are considering its adoptionIntroductionThe UNCITRAL Model law on Cross-Border Insolvency (MLCBI) has no direct effect, but countries throughout the world are free to decide whether to adopt it either in full or in part,
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
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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