This overview is a guide to the restructuring & insolvency content within the introductory guides subtopic, with links to the appropriate materials.
The introductory
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R3, the UK trade association for restructuring, turnaround and insolvency, has appointed Sonia Jordan as its President for a 12-month term, succeeding...
This week's edition of Restructuring & Insolvency weekly highlights includes: an analysis of an application for directions approving a scheme for...
Restructuring & Insolvency analysis: The High Court approved a distribution scheme for a client money pool under CASS 5 in the administration of an...
Restructuring & Insolvency analysis: This decision clarifies the threshold for establishing that a petition debt is disputed on ‘substantial grounds’...
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
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
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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