Lexology Panoramic (and country guides)

Copyright © 2025 LexisNexis

This is a set of country guides on restructuring and insolvency issues produced in association with Lexology Panoramic. Questions are answered by leading practitioners in each of the jurisdictions featured, with each Lexology Panoramic country guide being updated annually. The countries featured in the R&I guide are:

Restructuring and Insolvency—Austria—Q&A guideRestructuring and Insolvency—Italy—Q&A guide
Restructuring and Insolvency—Bahamas—Q&A guide

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Latest Restructuring & Insolvency News

Latest edition of Corporate Rescue and Insolvency available (October 2025 edition)

Restructuring & Insolvency analysis: The latest edition of Corporate Rescue and Insolvency (October 2025) is now available in Lexis+® UK (subscription required). This edition features, among others, articles exploring post-Petrofac commentary on Part 26A restructuring plans and the revised Insolvency Code of Ethics (ICE). Edited by Helen Coverdale (Norton Rose Fulbright (LLP) and Rebecca Eisemuth (LexisNexis).

New Practice Notes—Part 26 schemes of arrangement deal debriefs

The LexisNexis Restructuring & Insolvency practical guidance team has published two new Practice Notes to their Schemes of arrangement subtopic. The Practice Notes include deal debriefs relating to schemes of arrangement filed under Part 26 of the Companies Act 2006. They set out various metrics for each Part 26 scheme, including: the timeline, the terms of the scheme, any third party releases, the classes formed, voting in each class, governing law, any challenges (and whether from out of the money creditors), returns under the relevant comparator compared to under the scheme, shareholders’ retention of equity, whether foreign expert advice is sought and the ultimate result .

Insolvency Service publishes September 2025 enforcement outcomes management information

The Insolvency Service has updated its enforcement outcomes management information for September 2025. The data shows that there were 73 director disqualifications and 12 bankruptcy and debt relief restrictions.

Scotland—ICAS reports revised Common Financial Tool guidance in September 2025 insolvency technical update

The Institute of Chartered Accountants of Scotland (ICAS) reports that the Accountant in Bankruptcy has updated section 6.8 of its notes for guidance on the Common Financial Tool. This update raises the monthly utility expenditure limit, which requires no supporting evidence, from £143 to £146. The revised limit will be effective from 1 October 2025–31 December 2025, reflecting increases in the gas and electricity price cap.

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