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.
The Institute of Chartered Accountants of Scotland (ICAS) has published its insolvency technical update for July 2026. The Insolvency Service’s...
Restructuring and insolvency analysis: The Chancery Division permitted a customer whose safeguarded funds claim represented only about 0.1% of...
This week's edition of Restructuring & Insolvency weekly highlights includes: an announcement from Companies House to postpone the Economic Crime and...
Restructuring & Insolvency analysis: The High Court sanctioned Poundstretcher’s Part 26A restructuring plan, using cross-class cramdown (CCCD) to bind...
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...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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
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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