Stay ahead in the dynamic field of Restructuring & Insolvency by keeping abreast of the latest key law developments. Our up-to-date guidance ensures that you are well-informed on recent legislative changes, significant case law, and emerging industry trends, empowering you to navigate complex challenges and deliver effective solutions for your clients.
The Information Commissioner’s Office (ICO) has published guidance on artificial intelligence (AI)-assisted subject access requests (SARs) under...
This week's edition of Restructuring & Insolvency weekly highlights includes: an analysis on the dismissal of a second application to dismiss a...
The Institute of Chartered Accountants of Scotland (ICAS) has published its insolvency technical update for October 2026, highlighting proposed...
Restructuring & Insolvency analysis: The High Court dismissed a debtor’s application to dismiss a winding-up petition as an abuse of process. Its...
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...
Restructuring & Insolvency analysis: Jeremy Jennings-Mares, partner at Morrison & Foerster, explains the background to the Bank Recovery and Resolution Order 2016 and considers its key changes.
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
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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