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Practice notes
Insolvency searches for companies at the Central RegistryWhat is the Central Registry of Winding-up Petitions?The Central Registry of Winding-up...
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Produced in partnership with Stephen Allinson 19th May
Practice notes
US bankruptcy financing—debtor-in-possession (DIP) financingDIP financing generallyDebtor-in-possession financing (DIP financing) is new,...
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Produced in partnership with Liz Downing of Skadden Arps Slate Meagher & Flom LLP 19th May
Practice notes
Joint office-holder appointmentsAll insolvency processes allow for the joint appointment of office-holders if required. Whether it is appropriate or...
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19th May
Practice notes
Statements of Insolvency Practice (SIPs)—a quick guideWhat are Statements of Insolvency Practice?Insolvency practitioners (IPs) are required to comply...
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19th May
Practice notes
Cashflow and balance sheet tests for insolvencyIntroductionThis Practice Note will give a basic overview of the applicable tests for cashflow and...
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Produced in partnership with South Square Chambers 19th May
Practice notes
Roles, powers and duties of an administrative receiverWhat is an administrative receiver?The Insolvency Act 1986 (IA 1986) sets out what an...
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Produced in partnership with John Hughes of Shakespeare Martineau LLP 19th May
Practice notes
The deemed consent procedure, decision-making procedure, and meetings—the position under the Insolvency (England and Wales) Rules 2016The Insolvency...
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Produced in partnership with Richard Bowles 19th May
Practice notes
Court-appointed receivers—when a court will appoint a receiver and who may be appointedThis Practice Note covers receivers who are appointed by the...
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Produced in partnership with John Hughes of Shakespeare Martineau LLP 19th May
Practice notes
Annulment of bankruptcy ordersThis Practice Note looks at the annulment of bankruptcy orders under section 282 of the Insolvency Act 1986 (IA 1986)...
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19th May
Practice notes
Equitable charges v legal charges—impact on saleabilityThis Practice Note considers the position of a security holder who has an equitable mortgage or...
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Produced in partnership with Jonathan Titmuss of Hardwicke 19th May
Practice notes
Bankruptcy petitions—process and procedureBefore the hearing of the creditors’ bankruptcy petition takes place, there are a number of steps that must...
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19th May
Practice notes
Compulsory winding up of a company—the process and procedureSTOP PRESS: The Corporate Insolvency and Governance Act 2020 contains provisions which, on...
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Produced in partnership with Eleanor Holland and Karl Anderson of 4 Stone Buildings 19th May
Precedents
Court Reference No: [INSERT COURT REF. NUMBER][IN THE HIGH COURT OF JUSTICEBUSINESS AND PROPERTY COURTS [OF ENGLAND AND WALES OR IN [INSERT...
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19th May
Practice notes
Covenant waivers and resetsOne of the initial signs of distress is usually a covenant breach by the company. The lenders may agree to a simple waiver,...
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19th May

Most recent Tax content

Q&As
What are the consequences of someone transferring shares at nominal value when the shares are worth more than nominal value? Is stamp duty still...
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1st Aug
Q&As
Is stamp duty payable in respect of a share for share exchange undertaken as part of a section 110 demerger? Since UK stamp duty applies to...
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1st Aug
Practice notes
Loan relationships—impairment and debt releasesA foundational principle of the loan relationships regime is that the profits and losses to be brought...
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31st Jul
Practice notes
Joint and several liability of company directors and certain other individuals for tax debts of companies and limited liability partnershipsThe...
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Produced in partnership with David L. Irvine of Goodwin and Nathan Langford of Kirkland & Ellis International LLP 31st Jul
Practice notes
Key tax considerations relevant to company voluntary arrangements (CVAs) with creditorsThis Practice Note outlines the main tax implications where a...
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Produced in partnership with Anthony Davis and Julia Fox of Deloitte LLP 31st Jul
Practice notes
Insolvency Services AccountThe official receiver (OR) deals with the administration and investigation of all bankruptcies and compulsory liquidations,...
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Produced in partnership with Christopher Buckley of Radcliffe Chambers 31st Jul
Practice notes
Loan relationships—accounting framework and principlesA foundational principle of the loan relationships regime is that companies are taxed on their...
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31st Jul
Practice notes
Loan relationships—impairment and debt releases: connected companiesA foundational principle of the loan relationships regime is that the profits and...
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31st Jul
Practice notes
US: Foreign Account Tax Compliance Act (FATCA)—summaryThe Hiring Incentives to Restore Employment Act (the HIRE Act) include provisions that give the...
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Produced in partnership with John Narducci (Partner) and Stephen C Lessard (Associate) of Orrick, Herrington & Sutcliffe LLP 31st Jul
Practice notes
Debt restructurings—tax issues on debt restructuringsThis Practice Note outlines the tax issues that should be considered when a company seeks to...
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Produced in partnership with Jenny Doak of Weil Gotshal & Manges LLP 31st Jul
Practice notes
Debt restructurings—enforcementThis Practice Note outlines the tax issues that are relevant where creditors seek to enforce their security over the...
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Produced in partnership with Jenny Doak of Weil Gotshal & Manges LLP 31st Jul
Practice notes
Key tax consequences of an administrationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company goes into...
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Produced in partnership with Anthony Davis and Julia Fox of Deloitte LLP 31st Jul
Practice notes
Debt restructurings—tax issues on acquisitions of distressed debtThe economic climate can lead to instances of distressed debt portfolios changing...
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Produced in partnership with Jenny Doak of Weil Gotshal & Manges LLP 31st Jul
Practice notes
Tax—FATCA trackerThis tax 'tracker' tool displays the current status of both US FATCA and UK FATCA intergovernmental agreements (IGA).The tracker is...
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31st Jul
Practice notes
VAT bad debt reliefThis Practice Note outlines how a taxable person who has accounted for and paid VAT on a supply, but who is not paid the price for...
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Produced in partnership with Etienne Wong of Old Square Tax Chambers 31st Jul
Practice notes
Liquidation demergersThis Practice Note is about the tax implications of liquidation demergers, also known as section 110 demergers, after section 110...
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31st Jul
Practice notes
Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...
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Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 30th Jul
Practice notes
Key tax considerations relevant to appointment of a fixed charge receiverThis Practice Note:•outlines the main UK tax provisions that apply where a...
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Produced in partnership with Anthony Davis and Julia Fox of Deloitte LLP 30th Jul

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