Navigating the intersection of tax and insolvency demands specialised knowledge and strategic insight. This guide offers essential, up-to-date practical advice for legal practitioners dealing with the complexities of tax implications during insolvency processes. From handling HMRC claims to understanding tax liabilities and reliefs, stay informed with expert analysis and tools designed to support effective legal practice in this intricate area.
The Insolvency Service has reported that Ellan NW Ltd, which traded as Knowsley Recovery, has been wound up following an investigation into its...
UK Finance has published its response to the Insolvency Service's July 2026 consultation on the second review of the Insolvency Rules, broadly...
HM Courts & Tribunals Service (HMCTS) has published a position statement on the judicial use of Artificial Intelligence (AI), setting out expectations...
This week's edition of Restructuring & Insolvency weekly highlights includes: the publication by the Law Society of England and Wales of a foresight...
Role, powers, functions and duties of a liquidatorThe role and function of a liquidatorA liquidator is the officer appointed when a company goes into...
Bonds and notesThe terms ‘bonds’ and ‘notes’ are used interchangeably (and there is no legal difference between the terms), though notes tend to be...
Bankruptcy searchesBankruptcy searches at the Land Charges DepartmentWhen a bankruptcy petition is presented by a creditor, the court shall as soon as...
Basic introduction to super senior, senior, mezzanine and junior debtThe range of funding options open to companies has exploded, resulting in a vast...
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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
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 termDefinitionMeaningActa iure imperiiLegal
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