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Restructuring and insolvency professionals may find themselves working with businesses that have obligations under the CRC Energy Efficiency Scheme (CRC Scheme). This...

Practice Note

This Practice Note outlines the tax issues that are relevant where creditors seek to enforce their security over the assets of a company, or corporate group, in distress....

Practice Note

The economic climate can lead to instances of distressed debt portfolios changing hands. In such a climate, typically banks seek to reduce their balance sheet exposure to...

Practice Note

This Practice Note outlines the tax issues that should be considered when a company seeks to restructure its external debt obligations. Other Practice Notes in this...

Practice Note

Environmental permits and insolvency Some business operations which have an impact on the environment are likely to require an environmental permit from the Environment...

Practice Note

Environmental liabilities can: • contribute to company insolvency and/or • affect the liabilities of directors, lenders and Insolvency Practitioners (IPs) involved with...

Practice Note

When pension contributions are recoverable This practice note addresses two questions: • whether a bankrupt’s pension arrangement falls within the bankruptcy estate and •...

Practice Note

FAQs for Insolvency Practitioners These FAQs were drafted by Allison Broad at the Institute of Chartered Accountants in England and Wales (ICAEW) with contributions from...

Practice Note

Click here to download the latest Pensions & Retirement Plans 2019 report, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions are...

Practice Note

The position of an employee on a company's insolvency The general rule is that a contract of employment is between the employer and the employee. This means that due to...

Practice Note

The position of a personal pension on bankruptcy A bankrupt’s estate automatically vests in the official receiver (or an insolvency practitioner if instead appointed at...

Practice Note

The implications of Lehmans/Nortel cases The Supreme Court decision in the case of Nortel/Lehman has clarified the status of Financial Support Directions (FSDs) issued...

Practice Note

This note considers the implications of the Bonas case for those concerned with pre-pack administrations. The case was brought by the Pensions Regulator under section 38...

Practice Note

The starting point: what intellectual property rights does the company own? For further detail on the main types of intellectual property rights which an insolvency...

Practice Note

A foundational principle of the loan relationships regime is that the profits and losses to be brought into account for corporation tax purposes on a company’s loan...

Practice Note

FORTHCOMING CHANGES relating to insolvency and tax: Finance Bill 2019–20 introduces provisions where: • with effect for business insolvencies that commence on or after 6...

Practice Note

FORTHCOMING CHANGES relating to insolvency and tax: Finance Bill 2019–20 introduces provisions where: • with effect for business insolvencies that commence on or after 6...

Practice Note

This Practice Note: • outlines the main UK tax provisions that apply where a fixed charge receiver sells assets owned by a company, and • answers the important issues...

Practice Note

This Practice Note outlines the main tax implications where a company implements a company voluntary arrangement (CVA) under Part I of the Insolvency Act 1986 (IA 1986)....

Practice Note

FORTHCOMING CHANGE on amendments to FA 1986, s 77A: Finance Bill 2019–20 amends, with effect from Royal Assent, section 77A of Finance Act 1986 (FA 1986) to ensure that...

Practice Note

What is the GDPR? The General Data Protection Regulation (GDPR), in force from 25 May 2018, replaces the Data Protection Act 1998 (DPA 1998) and, at least for the time...

Practice Note

This Practice Note considers how the rights of stakeholders in relation to different types of commonly held intellectual property rights (IPRs) may be protected in the...

Practice Note

Principal legislation The main legislation governing this area is: • the Bribery Act 2010 (BA 2010) • the Proceeds of Crime Act 2002 (POCA 2002) • the Fraud Act 2006 (FA...

Practice Note

ARCHIVED: This archived Practice Note provides information on the data protection regime before 25 May 2018 and reflects the position under the Data Protection Act 1998...

Practice Note

What are the main laws and regulations governing this area? There are three main sources of environmental law that an insolvency practitioner (IP) should be aware of and...

Practice Note

The gangmasters regime protects workers from exploitation by operating a licensing system in: • agriculture • horticulture • shellfish gathering and associated processing...

Practice Note
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