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UK Insolvency Act HMRC

Latham & Watkins LLP

Charging Ahead: Grappling With the Characterisation of Fixed and Floating Charges

Latham & Watkins LLP on

The characterisation of fixed and floating charges remains a complex area, not least with respect to new intangible asset types. The key distinction between a fixed and a floating charge is well established as a matter of...more

BCLP

Fair's fair: the concept of fairness in Part 26A Restructuring Plans

BCLP on

Since its inception under CIGA 2020, there has been no shortage of legal commentary on the effectiveness of the legislation governing Part 26A Restructuring Plans, and the ways in which the judiciary have interpreted and...more

Dechert LLP

UK Court of Appeal Indicates that Victims of Fraud Can Target Third Parties

Dechert LLP on

Under section 213 Insolvency Act 1986, liquidators may bring claims against third parties suspected of being a party to fraud, even where they were not involved in the management or control of the insolvent company. The...more

Proskauer Rose LLP

UK Tax Round Up - September 2020

Proskauer Rose LLP on

UK COVID-19 Developments - Budget Cancelled - The Government announced on 23rd September that the Budget scheduled for November would, as a result of the ongoing Covid-19 pandemic, now not take place....more

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