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:
2025: Key Restructuring & Insolvency cases
2024: Key Restructuring & Insolvency cases [Archived]
2023: Key Restructuring & Insolvency cases [Archived]
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Restructuring & Insolvency analysis: In this case, the court granted an urgent creditors’ application (the administration application) for the...
Restructuring & Insolvency analysis: The High Court refused to set aside a statutory demand founded on an unpaid costs order, holding that no...
R3, the UK trade association for restructuring, turnaround and insolvency, has appointed Sonia Jordan as its President for a 12-month term, succeeding...
This week's edition of Restructuring & Insolvency weekly highlights includes: an analysis of an application for directions approving a scheme for...
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of 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
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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