Navigate the complexities of partnership insolvency with authoritative guidance designed for legal professionals. Unlock critical insights into legal strategies, practical steps, and judicious advice for managing the financial distress and dissolution of professional partnerships. Enhance your expertise and deliver effective solutions to clients navigating this challenging area.
Restructuring & Insolvency Analysis: The Court of Appeal held that an out-of-court appointment of administrators may be ineffective where a qualifying...
Restructuring & Insolvency analysis: The High Court dismissed APL Holdco Limited’s petition to wind up a solvent Isle of Man company on the just and...
The Insolvency Service has reported that Richard Courtenay was sentenced at Southwark Crown Court on 3 September 2026 to three years' imprisonment,...
This week's edition of Restructuring & Insolvency weekly highlights includes: a report published by R3 on regulatory gaps and barriers to AI adoption...
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...
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
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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