The LexisNexis Restructuring & Insolvency practical guidance team has published a new Flowchart—‘Wrongful trading claims under sections 214 and 246ZB of the Insolvency Act 1986—flowchart’. This Flowchart sets out the conditions that must be satisfied to establish a wrongful trading claim.

A new Form FM5 (statement of position on non-court dispute resolution) must be completed from 29 April 2024 in private law children proceedings and in contested financial remedy proceedings. Except in cases where domestic abuse is in issue, parties will be required to file and serve Form FM5 setting out their views on engaging with non-court dispute resolution. Form FM5 must be filed and served seven days before the first ‘on notice’ hearing and, if the court so directs, before any subsequent hearing in the proceedings. Significant changes came into effect in family proceedings from 29 April 2024 in relation to mediation information and assessment meetings (MIAMs) regarding, inter alia, the information that must be provided to the court on the issue of proceedings, gatekeeping, the court’s powers to adjourn for the parties to consider non-court dispute resolution, the format and content of a MIAM exemption from attending a MIAM and costs.

NFE Global Holdings Limited (NFE Global) and NFE Brazil NewCo Limited (NFE Brazil; together, the Plan Companies, which are part of the New Fortress Energy group) applied for two Part 26A restructuring plans (RPs) at a convening hearing in May 2026 and sanction hearing in June 2026. The key points appear below (capitalised terms not defined herein are as defined in the convening and sanction judgments). This Deal Debrief forms part of our Restructuring plans toolkit. For a detailed analysis of key metrics from the RPs filed in 2024 and commentary from leading lights in the restructuring world, see News Analysis: Market Insights Trend Report—trends in Part 26A restructuring plans in 2024. Key practical takeaways This case is notable for these main aspects: • it reaffirms the growing use of English RPs to restructure debts issued by a public US company to retain a NASDAQ listing (and follows a growing line of cases; see Practice Notes: Part 26A restructuring plan deal debrief—Fossil

Law360: Two New Fortress Energy (NFE) affiliates asked a New York bankruptcy judge on 29 May 2026 to recognise their efforts to restructure in the English courts by exchanging nearly USD 8.1 billion in debt for equity and spinning off the Brazilian affiliate.

The Refugee Council has issued new analysis which provides data on the potentially significant reduction of asylum backlogs and costs due to the new Labour Government’s policies. This is mainly due to the cancellation of the Rwanda asylum plan and the relaunch of the asylum decision making process. These policy decisions are anticipated to result in applications trapped in the processing stage of asylum being reduced by as much as 59,000 fewer applicants, and estimated asylum support savings of up to £240 million. Significantly, the Refugee Council also notes that over half of applicants caught in the backlog during the election are now anticipated to be processed and granted refugee status.

HMRC has published new guidance for taxpayers on how to check if they need to tell HMRC about rental income, including a tool.

HMRC has published new guidance on the furnished holiday lettings tax regime abolition.

HMRC has reported that new powers to strengthen its response to tax fraud, evasion and avoidance have now come into force under the Finance Act 2026, following the Finance Bill 2025–26 receiving royal assent. The measures target construction industry fraud, tax avoidance promoters and non-compliant advisers. In response to enquiries from Law360, a LexisNexis® company, HMRC confirmed that a range of provisions have taken effect, including new sanctions for construction businesses, expanded powers to prohibit certain avoidance schemes and a strengthened framework to address adviser misconduct. Businesses engaging in transactions linked to tax fraud risk losing tax payment flexibilities and facing financial penalties.

New EU-wide rules on Health Technology Assessment (HTA) become effective from 12 January 2025. Regulation (EU) 2021/2282 (the HTA Regulation) establishes a framework for joint clinical assessments of new medicines and medical devices, starting with cancer treatments and advanced therapies. It mandates a single EU-level submission process and requires assessments to be completed within 30 days of marketing authorisation. The Regulation aims to streamline HTA procedures, reduce duplication, and accelerate patient access to innovative health technologies across the EU. Member States are obligated to consider these joint assessments in their national HTA processes, whilst retaining authority over pricing and reimbursement decisions

The Home Office has published new caseworker guidance to help its staff triage complex refugee family reunion applications. Less senior decision-makers will be able to grant straightforward claims that meet the Immigration Rules, but any more complex cases will need to be routed to a more senior decision-maker. It is unclear if this process will cause even further delay for refugee family reunion applications.

New guidance has been published for Home Office caseworkers considering protection and human rights claims from people caught by the third country removal provisions in the Illegal Migration Act 2023. The guidance includes statements that Rwanda is generally safe in line with the Safety of Rwanda Act 2024 and criteria for assessing individual arguments and human rights claims.

The Home Office has produced caseworker guidance explaining the impact of the Coronavirus Extension Concession (which extended leave which expired between 24 January 2020-31 July 2020, with a grace period to leave the UK between 1-31 August 2020) and the Exceptional Assurance Concession (granting two or ten week protection from the consequences of visa overstaying from 1 September 2020-28 February 2023).