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 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:
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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If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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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