The Court of Appeal has made it clear in JCAM that a moratorium cannot be obtained through the back door by filing a notice of intention to appoint an...
Coronavirus (COVID-19)This content is affected by the coronavirus (COVID-19) pandemic. For further details, take a look at our Coronavirus (COVID-19)...
DisclaimerUnder sections 178 and 315 of the Insolvency Act 1986 (IA 1986), a liquidator or a trustee in bankruptcy (trustee) has the power to disclaim...
IntroductionThis Practice Note will give a basic overview of the applicable tests for cashflow and balance sheet insolvency under section 123 of the...
STOP PRESS: The Corporate Insolvency and Governance Act 2020 contains provisions which, on a temporary basis (presently until 31 December 2020) impose...
Rights of beneficiaries under Scottish lawGeneral nature of beneficiaries’ rightsThe right of the beneficiaries of a trust is generally considered in...
Creation of trusts in ScotlandExpress creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property...
Adjudication for debt in Scottish civil litigationThis Practice Note:•considers the position in Scotland. For guidance on:◦the equivalent in England...
Scotland: process for pursuing—establishing apparent insolvency or an inability to pay debtsCoronavirus (COVID-19)/CIGA 2020This content is affected...
Scotland: the process for applying for sequestrationFor the impact of Brexit on Scottish procedures, see Practice Note: Table showing impact of Brexit...
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