In Short
The Situation: With effect from 1 December 2020, Her Majesty's Revenue and Customs ("HMRC") ranks ahead of floating charge holders and unsecured creditors with respect to recovering certain pre-insolvency taxes from an insolvent business (Crown preference). Directors can also now incur personal liability for the unpaid taxes of an insolvent company where they are involved in tax avoidance, evasion or phoenixism.
引言：近期某集团破产清算案中，关于债务人与境外基金债权人之间因“维好协议”引发的纠纷事项，上海金融法院作出裁定，对境外债权人在香港特别行政区取得的对该债务人的胜诉判决予以认可，鉴此该境外债权人的债权有望在破产程序中获得确认。而其他破产案件中，管理人对境外投资人基于“维好协议”的债权作出不予确认的决定。由此，关于“维好协议”项下的债权人应如何主张权利、在“维好提供方”破产的情况下可否享有破产债权人地位并参与破产程序等问题众说纷纭。为此，本文将从“维好协议”的性质入手，在境内“维好提供方”破产语境下，阐述“维好协议”项下债权人可以主张权利的路径，并分析各救济途径在司法实践中的可行性。
一、“维好协议”的性质分析
（一）何谓“维好协议”
Background
The UK government has published draft regulations providing that sales by administrators to connected persons will be subject to compulsory scrutiny.
Introduction
Disallowance of Claims of Avoidable Transfer Recipients
Firestar Diamond
The Bankruptcy Court's Ruling
Outlook
Introduction
Derivative Standing
Dura Automotive
The Bankruptcy Court's Ruling
The McClatchy Company
Outlook
A recent decision of the Federal Court has confirmed that a secured creditor who consents to employee creditors being paid out of the charged asset pool is entitled to be subrogated to the priority rights of those employee creditors.
1.1 Facts
Australia and New Zealand Banking Group Limited (ANZ) was the only secured creditor of Akron Roads Pty Ltd (Akron), holding fixed and floating charges over all of Akron’s undertakings and assets. In 2010, liquidators were appointed to Akron.
The EMEA Determinations Committee's recent bankruptcy determination involving Selecta CDS provides additional insight on the types of chapter 15 filings that are likely to trigger Credit Events.