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Brexit
Brexit is a significant subject for R&I lawyers due to the reciprocal nature of our relationship with Europe. Our Brexit content offers key information and updates for all practitioners, as well as legislation trackers.
Corporate Insolvency and Governance Act 2020
Includes new legislation due to coronavirus. Temporary provisions centre around winding-up petitions, wrongful trading and ipso facto clauses. Permanent changes include the creation of two corporate insolvency processes.
International content
Get country guides for 45 jurisdictions – the majority are from our Getting the Deal Through series. Where there are jurisdictional gaps, we have commissioned content, and have created several comparison tables.
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Marcia Shekerdemian
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Lesley Anderson
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Latest Restructuring & Insolvency News
Companies House has announced that its service for registering authorised corporate service providers (ACSPs) will launch on 18 March 2025, following...
The Institute of Chartered Accountants of Scotland (ICAS) has published its insolvency technical update for February 2025 which includes: the...
HM Courts and Tribunals Service (HMCTS) has announced changes to the management of draft probate applications on MyHMCTS, effective from 11 March...
Restructuring & Insolvency analysis: The Court of Appeal reversed the decision of the lower courts and set aside a bankruptcy order made on the...
The Insolvency Service has updated its enforcement outcomes management information for February 2025. The data shows that there were 86 director...
Latest Restructuring & Insolvency Practice Notes
Coronavirus (COVID-19)—key issues for Corporate lawyers [Archived]This archived Practice Note considered the key issues for Corporate practitioners in...
Coronavirus (COVID-19)—tax implications [Archived]ARCHIVED: This archived Practice Note, which considers the tax measures that were introduced by the...
Brexit—impact on environmental lawAs a result of the 23 June 2016 UK referendum on membership of the EU, which voted with a 52% majority voting in...
No deal Brexit—enforcement of judgments [Archived]ARCHIVED: This Practice Note covers the situation where the UK and the EU do not reach an agreement...
Brexit—service of documents [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note considers the impact...
Latest Restructuring & Insolvency Precedents
Sanctioning order for restructuring planCourt Reference No: [INSERT COURT REF. NUMBER][IN THE HIGH COURT OF JUSTICE][BUSINESS AND PROPERTY COURTS] [OF...
Witness statement in support of an application for a Part 26A restructuring planOn behalf of: ApplicantBy: [insert name]No: 1Exhibits: [insert...
Advertisement of restructuring plan meetingCourt Reference No: [INSERT COURT REF. NUMBER]Claim No. [insert claim number].[IN THE HIGH COURT OF...
Witness statement in support of an application for a scheme of arrangementOn behalf of: ApplicantBy: [insert name]No: 1Exhibits: [insert details]Date:...
Advertisement of scheme meetingCourt Reference No:[ INSERT COURT REF. NUMBER][IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS[ OF ENGLAND...
Latest Restructuring & Insolvency Q&As
Featured Restructuring & Insolvency content
Role, powers, functions and duties of a liquidator
Role, powers, functions and duties of a liquidatorThe role and function of a liquidatorA liquidator is the officer appointed when a company goes into...
What is a statutory declaration of solvency, and what happens if a false declaration of solvency is made
What is a statutory declaration of solvency, and what happens if a false declaration of solvency is madeCoronavirus (COVID-19)This content is affected...
Bonds and notes
Bonds and notesThe terms ‘bonds’ and ‘notes’ are used interchangeably (and there is no legal difference between the terms), though notes tend to be...
Obtaining Official Copies from HM Land Registry
Obtaining Official Copies from HM Land RegistryThis Practice Note provides guidance in obtaining official copies of the entries on the title of a...
Dissolution of a company following compulsory liquidation or creditors' voluntary liquidation
Dissolution of a company following compulsory liquidation or creditors' voluntary liquidationDissolution marks the end of a company’s life. It...
Bankruptcy searches
Bankruptcy searchesBankruptcy searches at the Land Charges DepartmentWhen a bankruptcy petition is presented by a creditor, the court shall as soon as...
Dissolution and bona vacantia—dealing with the Treasury Solicitor
Dissolution and bona vacantia—dealing with the Treasury SolicitorBona vacantia means ‘goods without an owner’ and is a relevant consideration where...
Cashflow and balance sheet tests for insolvency
Cashflow and balance sheet tests for insolvencyIntroductionThis Practice Note will give a basic overview of the applicable tests for cashflow and...
Key elements of a standstill agreement
Key elements of a standstill agreementWhen restructuring is considered rather than formal insolvency proceedings (see Practice Note: Benefits of...
What are COMI proceedings?
Scotland: protected trust deeds
Scotland: protected trust deedsTrust deeds have, for many years, been utilised by debtors as a means of reaching a compromise with their creditors as...
What is considered onerous property or contracts?
What is considered onerous property or contracts?DisclaimerUnder sections 178 and 315 of the Insolvency Act 1986 (IA 1986), a liquidator or a trustee...
Recapitalisations
RecapitalisationsThe term 'recapitalisation' refers to a company changing the proportions of its debt and equity, something which can be achieved in a...
Role, powers, functions and duties of an administrator
Role, powers, functions and duties of an administratorThe role, powers and duties of an appointed administrator are set out in the Insolvency Act 1986...
How do you convert inter-company debt into equity? What are the advantages and disadvantages for the company and its shareholders?
The effect of a bankruptcy order on an individual voluntary arrangement (IVA), its assets, and the creditors
The effect of a bankruptcy order on an individual voluntary arrangement (IVA), its assets, and the creditorsThe gap in the insolvency legislationIt is...
The pari passu principle and collection remedies for the office-holder—the position under the Insolvency (England and Wales) Rules 2016
The pari passu principle and collection remedies for the office-holder—the position under the Insolvency (England and Wales) Rules 2016The primary...
Schemes of arrangement—process and statutory framework
Schemes of arrangement—process and statutory frameworkSchemes of arrangement—definition and basis in statuteA scheme of arrangement is a...
Associated legal terms
Assignation (in security)
Assignment. In Scotland, an assignation must be ‘intimated’, so an assignment of a debt is not valid unless ‘intimated’ to the debtor. Confidential invoice discounting in Scotland relies on trust arrangements, since the debtor is not notified (or intimated) of an assignment
Commissioner
A creditor or their representative elected by the creditors in a sequestration or trust deed to represent the general body of creditors and to supervise the trustee on its behalf
Unfair preference
A transaction entered into by a debtor within the six months prior to sequestration to which and which certain statutory defences do not apply and which has the effect of creating a preference in favour of a creditor to the prejudice of the general body of creditors
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