Gain an in-depth understanding of the intersection between pension schemes and insolvency scenarios. This guide offers practical insights on navigating the intricate landscape of pension protection, employer responsibilities, and the Pension Protection Fund's role during insolvency proceedings. Essential for practitioners handling restructuring where pension obligations are a significant concern.
The LexisNexis Restructuring & Insolvency practical guidance team has published a new Practice Note: ‘Part 26A restructuring plan deal...
The LexisNexis Restructuring & Insolvency practical guidance team has published a new Practice Note: ‘Removal of liquidator by the court—key cases’....
The Insolvency Service has updated its enforcement outcomes management information for May 2026. The data shows that there were 75 director...
The City of London Law Society (CLLS) Company Law and Insolvency Law Committees, and the Insolvency Practitioners Association (IPA), have submitted...
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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