Monthly highlights (archive)

This Overview guides practitioners to the Monthly highlights (archive), bringing together past updates and directing readers to underlying legislation, cases, guidance and analysis.

The archive has ongoing value because restructuring and insolvency practice is driven by frequent judicial decisions and regulatory materials. It tracks developments under the Insolvency Act 1986 and the Insolvency (England and Wales) Rules 2016, Companies Act 2006 schemes and restructuring plans (Part 26 and Part 26A), and the Corporate Insolvency and Governance Act 2020, as well as related tax and regulatory interventions. It also notes statements from the Insolvency Service and the recognised professional bodies, and sectoral regulators such as the Financial Conduct Authority, Prudential Regulation Authority and The Pensions Regulator.

Practitioners use the archive to monitor themes including: administration and CVA practice; the Part A1 moratorium; cross‑class cram down and valuation disputes in restructuring plans; directors’ duties in the zone of insolvency; antecedent transactions and set‑off; ranking and distribution (including HMRC’s secondary preferential status); and recognition and cooperation in cross‑border cases under the Cross‑Border Insolvency Regulations 2006 following the UK’s exit from the EU Insolvency Regulation.

Each month’s materials support risk assessment, evidence...

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