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The following Restructuring & Insolvency news provides comprehensive and up to date legal information on Court clarifies costs consequences of failed objections to Part 26A Restructuring Plans (Re Madagascar Oil Ltd)
The following Restructuring & Insolvency news provides comprehensive and up to date legal information on Restructuring & Insolvency weekly highlights—29 January 2026
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...
How to effect service of a creditor's bankruptcy petition on the debtor and what happens if service cannot be effectedOnce a bankruptcy petition and supporting documents have been presented (or issued) at court, the first step the petitioning creditor will need to take is to effect service of the
A debtor has not included or mentioned a creditor client’s debt in their individual voluntary arrangement (IVA) (which has been approved without notice to the client) or a property (which the debtor intends to use the sale proceeds of to repay the client). If the client reaches terms of settlement
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
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
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