Our R&I spotlights on other practice areas are designed to provide insight into areas of legislation that may not fall within the everyday work of restructuring and insolvency lawyers or insolvency practitioners.
Each guide contains expert guidance on issues such as:
the main laws and regulations governing the area
the relevance to R&I lawyers and insolvency practitioners
examples of the types of situation where issues may arise
considerations and risks for R&I lawyers and insolvency practitioners
steps R&I lawyers and insolvency practitioners can take to protect themselves
This topic includes:
How a company's insolvency affects its employees—this Practice Note sets out the position of an employee when the company where they are employed enters a formal insolvency process, such as compulsory winding-up (compulsory liquidation), voluntary winding-up (voluntary liquidation), administration, administrative receivership or the appointment of a receiver by the court. It deals with what an employee’s legal position is at that point, the priority of their claim against the company for any unpaid wages and other remuneration,
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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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