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The following Restructuring & Insolvency news provides comprehensive and up to date legal information on Restructuring & Insolvency weekly highlights—2 October 2025
The following Restructuring & Insolvency news provides comprehensive and up to date legal information on New Practice Note: Insolvency claims and sections 21 and 32 of the Limitation Act 1980
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...
Challenging an individual voluntary arrangement (IVA)Grounds to challenge an individual voluntary arrangementAn application can be made to challenge the approval of an individual voluntary arrangement (IVA) on one or both of two grounds:•that the creditors’ decision approving the IVA unfairly
Bankruptcy petitions—process and procedure post-presentation of the petitionBefore the hearing of the creditors’ bankruptcy petition takes place, there are a number of steps that must be taken to comply with the procedural requirements set out in the Insolvency (England and Wales) Rules 2016 (IR
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
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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