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 R&I 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 situations 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:
Taxation in corporate insolvency—the principal issues in outline—this Practice Note considers various corporate insolvency procedures, such as liquidation (or winding up), administration, appointment of a receiver and a company voluntary arrangement (CVA) and outlines the possible tax consequences for the company in that procedure
Key tax consequences of an insolvent liquidation—this Practice Note sets out the main corporation tax consequences when a UK incorporated company goes into an insolvent liquidation process and considers certain other
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The Insolvency Service consultation on corporate civil enforcement reforms, published on 25 March 2026, has had its closing date extended from 17 June...
R3, the UK trade association for restructuring, turnaround and insolvency, has appointed Monica Kapur, as Chair of its Midlands committee, succeeding...
Restructuring & Insolvency analysis: This case confirms that a restitutionary claim founded on an alleged total failure of consideration may, in...
The Insolvency Service has reported the sentencing of two men following an insolvency fraud and money laundering investigation. Tariq Sarwar was...
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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