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Gianfranco Lotito, Cuatrecasas

This is an extract from the 2023 edition of GRR's the Americas Restructuring Review. The whole publication is available here.

In summary

Mark Goodman and Katie Logan, Campbells

This is an extract from the 2023 edition of GRR's the Americas Restructuring Review. The whole publication is available here.

In summary

Ken Baird, Mark Liscio, Michael Broeders, Marvin Knapp, Samantha Braunstein, Katharina Crinson, Laurent Mabilat, Ana Lóppez and Silvia Anggós, Freshfields Bruckhaus Deringer

This is an extract from the 2023 edition of GRR's the Americas Restructuring Review. The whole publication is available here.

In summary

John Wasty, John Riihiluoma, Lalita Vaswani and James Batten, Appleby

This is an extract from the 2023 edition of GRR's the Americas Restructuring Review. The whole publication is available here.

In summary

Having experienced first-hand HMRC’s attempts to combat serious tax losses, one of the features of tax litigation over the last 15 years has been the prevalence of so-called ‘Kittel’ cases. These are cases in which HMRC seeks to deny repayments of VAT to companies buying goods in circumstances where HMRC has identified a fraud further up the supply chain, often many companies distant. They can involve significant amounts of VAT and form a substantial pillar of HMRC’s compliance strategy.

The Supreme Court recently considered the existence of the “creditor duty” and when this duty arises in the case of BTI v Sequana. The creditor duty is the duty for company directors to consider the interests of the company’s creditors when the company becomes insolvent or is at real risk of insolvency.

Howard Morris and Sonya Van de Graaff, Morrison & Foerster LLP and Katten Muchin Rosenman LLP

This is an extract from the third edition of GRR's The Art of the Ad Hoc. The whole publication is available here.

Scope of the chapter

Ross Miller, Simmons & Simmons LLP

This is an extract from the third edition of GRR's The Art of the Ad Hoc. The whole publication is available here.

Introduction

Kon Asimacopoulos and Gabe Harley, Kirkland & Ellis International LLP

This is an extract from the third edition of GRR's The Art of the Ad Hoc. The whole publication is available here.

Introduction

Darren Azman and Natalie Rowles, McDermott Will & Emery

This is an extract from the third edition of GRR's The Art of the Ad Hoc. The whole publication is available here.

Introduction