Se rechaza la inscripción del nombramiento de liquidador acordado por la junta general ante la aparición de un activo sobrevenido de una sociedad cuya hoja registral había sido cerrada por el juzgado de lo mercantil ante la conclusión del concurso por inexistencia de bienes.
La DGRN se cuestiona si es posible inscribir el acuerdo de nombramiento de liquidador de una sociedad cuya hoja registral fue cerrada por auto del Juez de lo Mercantil que decretó la conclusión del concurso de acreedores de la sociedad por inexistencia de bienes28.
La apreciación de mala fe a efectos de subordinación del crédito de la contraparte a la restitución en caso de rescisión exige, además de conocer la situación de insolvencia o proximidad a la insolvencia del deudor, la concurrencia de un aspecto subjetivo (conciencia de que se afecta negativamente –perjuicio- a los demás acreedores) y de un aspecto objetivo (valorativo de la conducta del acreedor, consistente en que esta sea merecedora de la repulsa ética en el tráfico jurídico).
La caducidad del cargo de administrador se produce ope legis, sin necesidad de que acceda al Registro Mercantil ningún documento que lo constate. En estos casos, a diferencia del cese o la separación, el inicio del plazo de prescripción de la acción de responsabilidad contra el administrador comienza desde el momento en que deba considerarse caducado el cargo.
The Government has announced that it will be delaying the proposed changes to Conditional Fee Arrangements ("CFA") and After the Event ("ATE") Insurance, in respect of insolvency proceedings, until 2015.
In its recent decision in Lehman Brothers International (Europe) (in administration)1 the Supreme Court resolves the uncertainty where a regulated firm does not properly segregate client monies. The decision has a number of practical implications, not only for the administration of Lehman Brothers International (Europe) (LBIE) but also for the way client monies are held by institutions.
Background
Many employers dread triggering debts under section 75 of the Pensions Act 1995 within their defined benefit pension scheme, but in some circumstances it simply cannot be avoided. Once a section 75 debt has been triggered it is important that the debt is calculated properly. The Actuary is required to calculate the difference between the value of the scheme's assets and the cost of purchasing annuities to secure all of the liabilities of the scheme. But what if there is a delay in calculating the debt? At which date is the Actuary required to ascertain the cost of bu
In its recent decision in Re Kaupthing Singer and Friedlander[1], the Supreme Court clarifies the interrelationship between the rule against double proof and the rule in Cherry v Boultbee. The Court considered in particular whether the rule in Cherry v Boultbee is (1) compatible with the principle against double proof, and (2) limited to seeking an indemnity in respect of sums actually paid.
Background
Where does liability under a Pensions Regulator Contribution Notice rank in an Employer's insolvency?
In its recent decision in Belmont Park Investments PTY Ltd v BNY Corporate trustee Services Ltd and Lehman Brothers Special Financing Inc,[1] the Supreme Court ruled in favour of investors, clarifying the limits of the anti-deprivation rule and holding that a commercially sensible transaction entered into in good faith and without the intention to evade insolvency laws should not infringe the anti-deprivation rule.
Background
HMRC is leading an increasingly tough stance against owners of businesses that have failed to pay their taxes before going bankrupt, says City law firm Wedlake Bell.
Figures from the Insolvency Service reveal that in the last year Bankruptcy Restriction Orders (or equivalent undertakings) were obtained against 443 bankrupts because of neglect of their business - a majority of which were alleged to have consistently failed to pay taxes to HMRC. This was an increase of 21% on last year and concern actions taken against sole traders and partnerships (Year ending March 31).