R&I cases

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This subtopic contains a series of Practice Notes setting out—on an annual basis—the key restructuring and insolvency cases since 2012 (where we have published case analysis).

For a list of the key cases we have covered, see below:

  1. •

    2025: Key Restructuring & Insolvency cases

  2. •

    2024: Key Restructuring

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Latest Restructuring & Insolvency News

Restructuring & Insolvency weekly highlights—15 January 2026

This week's edition of Restructuring & Insolvency weekly highlights includes: a judgment on an application for disclosure in Company Directors Disqualification Act 1986 proceedings, plus a round-up of other news and cases for restructuring and insolvency professionals.

Scotland—ICAS reports AiB guidance updates in December 2025 insolvency technical update

The Institute of Chartered Accountants of Scotland (ICAS) has published its insolvency technical update for December 2025, which includes an update from the Accountant in Bankruptcy (AiB) to its Notes for Guidance on the Common Financial Tool (CFT), taking effect from 1 January 2026. The updated guidance amends section 6.8 (essential expenditure), increasing the monthly gas and electricity utility threshold that may be accepted without supporting evidence to £146.50. The revised threshold reflects the prevailing energy price cap and will apply until 31 March 2026.

Restructuring & Insolvency weekly highlights—8 January 2026

This week's edition of Restructuring & Insolvency weekly highlights includes: an analysis of the City of London Law Society’s opinion on the execution of multi-party deeds, analysis on the circumstances in which administrators may incur liabilities as an expense of the administration when seeking to close out a trading book (Conway v Plass), plus a round-up of other news and cases for restructuring and insolvency professionals.

OFSI updates UK financial sanctions FAQs relating to Arbitration Costs

The Office of Financial Sanctions Implementation (OFSI) has updated its UK financial sanctions FAQs guidance. OFSI has added FAQs 177–183, which relate to General Licence INT/2025/5787748 on Arbitration Costs'. FAQ 177 addresses when arbitrators and/or arbitration associations should use the General Licence. FAQ 178 covers the circumstances in which the Arbitration Costs General Licence (GL) applies to non-designated persons (and their representatives). FAQ 179 explains what payments the Arbitration Costs General Licence covers. FAQ 180 considers whether arbitrations conducted outside the UK engage UK sanctions. FAQ 181 addresses whether arbitrators may use surplus payments from one arbitration towards the deposit of another arbitration involving the same designated person (DP). FAQ 182 explains whether payments by designated persons and non-designated persons towards arbitration costs require reporting to OFSI. Finally, FAQ 183 clarifies which General Licence legal advisers representing designated persons in arbitrations should use to comply with sanctions.

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