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Practice notes
Interference with goods in an insolvency situationApplication to insolvencyFollowing an appointment, an office-holder will need to establish what...
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19th May
Practice notes
Role, powers, functions and duties of a liquidatorCoronavirus (COVID-19)This content is affected by the coronavirus (COVID-19) pandemic. For further...
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19th May
Practice notes
The deemed consent procedure, decision-making procedure, and meetings—the position under the Insolvency (England and Wales) Rules 2016The Insolvency...
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Produced in partnership with Richard Bowles 19th May
Practice notes
Secured creditors under a CVA—including effect on guaranteesNeither the company nor its creditors may approve a company voluntary arrangement (CVA)...
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Produced in partnership with Lexa Hilliard QC of Wilberforce Chambers 19th May
Practice notes
Court-appointed receivers—when a court will appoint a receiver and who may be appointedThis Practice Note covers receivers who are appointed by the...
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Produced in partnership with John Hughes of Shakespeare Martineau LLP 19th May
Practice notes
Practice Direction on Insolvency ProceedingsCoronavirus (COVID-19)This content contains guidance on subjects impacted by the Coronavirus Act 2020 and...
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19th May
Practice notes
Effect on proceedings against a company being wound up and after a winding-up order is madeCoronavirus (COVID-19)This content contains guidance on...
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Produced in partnership with Eleanor Holland and Karl Anderson of 4 Stone Buildings 19th May
Practice notes
Coronavirus (COVID-19)—Changes to the court process in insolvency proceedingsThe UK Government’s policy of social distancing in order to slow the...
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19th May
Q&As
Can a claim be made against a company for trading whilst insolvent? If the company is conducting litigation, does this constitute ‘trading’? If so,...
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19th May
Practice notes
Annulment of bankruptcy ordersThis Practice Note looks at the annulment of bankruptcy orders under section 282 of the Insolvency Act 1986 (IA 1986)...
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19th May
Practice notes
Equitable charges v legal charges—impact on saleabilityThis Practice Note considers the position of a security holder who has an equitable mortgage or...
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Produced in partnership with Jonathan Titmuss of Hardwicke 19th May
Practice notes
Bankruptcy petitions—process and procedureBefore the hearing of the creditors’ bankruptcy petition takes place, there are a number of steps that must...
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19th May
Practice notes
Compulsory winding up of a company—the process and procedureSTOP PRESS: The Corporate Insolvency and Governance Act 2020 contains provisions which, on...
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Produced in partnership with Eleanor Holland and Karl Anderson of 4 Stone Buildings 19th May
Practice notes
Wrongful trading claims under sections 214 and 246ZB of the Insolvency Act 1986What is wrongful trading?Wrongful trading is a claim which arises under...
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19th May
Practice notes
A guide to independent business reviewsThis Practice Note looks at independent business reviews (IBRs) and aims to:•provide high level guidance around...
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Produced in partnership with Allan Kelly of RSM 19th May

Most recent R&I spotlight content

Practice notes
What happens to a pension scheme on a company’s insolvency?This Practice Note considers the effect of a company’s insolvency on an occupational...
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Produced in partnership with Thomas Robinson of Wilberforce Chambers 22nd Sep
Practice notes
The Pensions Regulator and its power to issue a contribution notice and financial support directionThe Pensions Regulator (the Regulator) is a...
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Produced in partnership with Raquel Agnello QC of Erskine Chambers and Tom Robinson of Wilberforce Chambers 22nd Sep
Practice notes
R&I spotlight on environmental lawWhat are the main laws and regulations governing this area?There are three main sources of environmental law that an...
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Produced in partnership with Emma Sadler of Addleshaw Goddard 15th Sep
Practice notes
US: Foreign Account Tax Compliance Act (FATCA)—summaryThe Hiring Incentives to Restore Employment Act (the HIRE Act) include provisions that give the...
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Produced in partnership with John Narducci (Partner) and Stephen C Lessard (Associate) of Orrick, Herrington & Sutcliffe LLP 6th Sep
Practice notes
Tax—FATCA trackerThis tax 'tracker' tool displays the current status of both US FATCA and UK FATCA intergovernmental agreements (IGA).The tracker is...
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6th Sep
Practice notes
Key tax considerations relevant to company voluntary arrangements (CVAs) with creditorsThis Practice Note outlines the main tax implications where a...
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Produced in partnership with Anthony Davis and Julia Fox of Deloitte LLP 22nd Aug
Practice notes
Key tax consequences of an administrationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company goes into...
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Produced in partnership with Anthony Davis and Julia Fox of Deloitte LLP 22nd Aug
Practice notes
Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...
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Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 22nd Aug
Practice notes
Taxation in corporate insolvency—the principal issues in outlineTaxation and insolvencyThere are relatively few specific rules governing the UK...
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Produced in partnership with David L. Irvine of Goodwin, Nathan Langford of Kirkland & Ellis International LLP and Philip Ridgway of Temple Tax Chambers 22nd Aug
Practice notes
Debt restructurings—enforcementThis Practice Note outlines the tax issues that are relevant where creditors seek to enforce their security over the...
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Produced in partnership with Jenny Doak of Weil Gotshal & Manges LLP 22nd Aug
Practice notes
Steps an Insolvency Practitioner (IP) should take when faced with contaminated landBackground to the contaminated land regime (the regime)The...
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Produced in partnership with Ashurst 18th Aug
Practice notes
R&I spotlight on matrimonial lawIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred to in UK law...
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Produced in partnership with Melania Constable and James Riby of Charles Russell Speechlys LLP 18th Aug
Practice notes
How are Contribution Notices and Financial Support Directions treated under the priority order of payments in insolvency?The implications of...
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Produced in partnership with Raquel Agnello QC of Erskine Chambers and Thomas Robinson of Wilberforce Chambers 18th Aug
Practice notes
Disclaiming environmental permitsEnvironmental permits and insolvencySome business operations which have an impact on the environment are likely to...
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Produced in partnership with Ashurst 18th Aug
Practice notes
Receivers and VATFORTHCOMING CHANGES relating to insolvency and tax: Finance Act 2020 introduces provisions where:•HMRC becomes a secondary...
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Produced in partnership with John Baldry of Temple Tax Chambers 16th Aug
Q&As
Is stamp duty payable in respect of a share for share exchange undertaken as part of a section 110 demerger? Since UK stamp duty applies to...
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16th Aug
Practice notes
Key tax considerations relevant to appointment of a fixed charge receiverThis Practice Note:•outlines the main UK tax provisions that apply where a...
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Produced in partnership with Anthony Davis and Julia Fox of Deloitte LLP 15th Aug
Practice notes
Liquidation demergersThis Practice Note is about the tax implications of liquidation demergers, also known as section 110 demergers, after section 110...
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15th Aug
Practice notes
Debt restructurings—tax issues on acquisitions of distressed debtThe economic climate can lead to instances of distressed debt portfolios changing...
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Produced in partnership with Jenny Doak of Weil Gotshal & Manges LLP 15th Aug
Practice notes
Loan relationships—impairment and debt releasesA foundational principle of the loan relationships regime is that the profits and losses to be brought...
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15th Aug

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