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    Promissory notes and loan notes in corporate reorganisations - uncertain terms in English law?
    2023-12-04

    Mislabelling a debt instrument as a promissory note can result in unintended consequences

    Promissory notes and loan notes are often used in group reorganisations to paper a loan relationship, but because the terms are frequently used interchangeably, there is scope for misuse and misunderstanding.

    Filed under:
    United Kingdom, Banking, Company & Commercial, Insolvency & Restructuring, Osborne Clarke, Due diligence, HM Revenue and Customs (UK), Companies Act 2006 (UK)
    Authors:
    Tom Lewis , Mathew Oliver , Anna Mattingley , Sarah Lunn
    Location:
    United Kingdom
    Firm:
    Osborne Clarke
    The Payments Newsletter including Digital Assets & Blockchain, November 2023
    2023-12-06

    Key developments of interest over the last month include: IOSCO publishing its final Policy Recommendations for Crypto and Digital Asset (CDA) Markets; the UK government publishing a response to its previous consultation and call for evidence on proposals for the future financial services regulatory regime for digital assets as well as the FCA and Bank of England publishing proposals on the UK stablecoins regulatory regime; the European Parliament's ECON Committee publishing draft reports on the proposed PSD3 and Payment Services Regulation; and the UK government publishing a Future of Paym

    Filed under:
    European Union, Global, United Kingdom, Banking, Capital Markets, Compliance Management, Insolvency & Restructuring, IT & Data Protection, White Collar Crime, Hogan Lovells, Blockchain, Fintech, Cryptocurrency, Open banking, Anti-money laundering, Anti-bribery and corruption, Financial Conduct Authority (UK), European Commission, European Parliament, European Banking Authority, International Organization of Securities Commissions, HM Treasury (UK), Airbnb, HSBC, Amazon.com, LinkedIn, Bank of England, European Central Bank, Payment Systems Regulator (UK), PayPal, Bank of Italy, Financial Services and Markets Act 2000 (UK), Banking Act 2009 (UK), Financial Services and Markets Act 2023 (UK)
    Authors:
    Virginia Montgomery , Grace Wyatt
    Location:
    European Union, Global, United Kingdom
    Firm:
    Hogan Lovells
    Capital Solutions Financings: Yield Driving Structure
    2023-11-27

    Ken Baird, Katharina Crinson, Guilhem Bremond, Michael Broeders, Charlotte Ausema, Jan-Philip Wilde, Ana López, Silvia Angós, Mark Liscio and Samantha Braunstein, Freshfields Bruckhaus Deringer

    This is an extract from the 2024 edition of GRR's the Americas Restructuring Review. The whole publication is available here.

    Filed under:
    USA, Banking, Corporate Finance/M&A, Insolvency & Restructuring, Tax, Global Restructuring Review, Debt, Transfer pricing, Debtor in possession, Debt restructuring, Internal Revenue Service (USA)
    Location:
    USA
    Firm:
    Global Restructuring Review
    (US) Who Owns the Crypto: Bankruptcy Court Rules That Customers Do Not Own The Deposited Crypto
    2023-11-29

    Who owns cryptocurrency held by a cryptocurrency exchange? Do the cryptocurrency assets belong to the customers who deposited the crypto with the exchange, or do the cryptocurrency assets belong to the exchange itself? The answer to this question will have huge significance, both in terms of creditor recoveries as well as preferential transfer liability exposure.

    Filed under:
    USA, Banking, Insolvency & Restructuring, IT & Data Protection, Litigation, Squire Patton Boggs
    Authors:
    Mark A. Salzberg
    Location:
    USA
    Firm:
    Squire Patton Boggs
    Investment Fund Activity in US Debt Restructurings
    2023-11-27

    Elizabeth McColm, Brian Bolin and Mitchell Mengden, Paul Weiss Rifkind Wharton & Garrison

    This is an extract from the 2024 edition of GRR's the Americas Restructuring Review. The whole publication is available here.

    Filed under:
    USA, Banking, Capital Markets, Corporate Finance/M&A, Insolvency & Restructuring, Litigation, Global Restructuring Review, Private equity, US Securities and Exchange Commission
    Location:
    USA
    Firm:
    Global Restructuring Review
    Lenders, Did Someone Move the Goalposts?
    2023-11-27

    Monitoring Winding up Petitions

    While not an everyday occurrence, a company being issued with a winding up petition is an eventuality that all providers of finance, whether on a secured or unsecured basis, will prepare for.

    From a contractual perspective, facility agreements will include specific monitoring information covenants as part of the core relationship housekeeping, supported by a hard backstop of event of default triggers, with rights for debt acceleration, and (if applicable) security enforcement operating in tandem from that point.

    Filed under:
    United Kingdom, Banking, Company & Commercial, Insolvency & Restructuring, Litigation, Squire Patton Boggs
    Authors:
    John Alderton , Tom Telford , Russ Hill , Matthew Ingram , Monika Lorenzo-Perez , Roy Grist , Jon Lent , Charlotte Møller , Devinder Singh , Paula Laird , Vanessa Stuart
    Location:
    United Kingdom
    Firm:
    Squire Patton Boggs
    Cryptoasset regulation: UK regulators give the industry a further glimpse of the future
    2023-11-27

    On 30 October 2023, HM Treasury (HMT) published three documents setting out how the UK government plans to regulate cryptoassets going forward:

    Filed under:
    United Kingdom, Banking, Capital Markets, Insolvency & Restructuring, IT & Data Protection, Freshfields Bruckhaus Deringer, Cryptocurrency, Anti-money laundering, Non-fungible tokens, Financial Conduct Authority (UK), HM Treasury (UK), Bank of England, Payment Systems Regulator (UK), Prudential Regulation Authority (UK), Financial Services and Markets Act 2000 (UK), Financial Services and Markets Act 2023 (UK)
    Authors:
    Cyrus Pocha , Christopher Bernard , Noah Schmidt
    Location:
    United Kingdom
    Firm:
    Freshfields Bruckhaus Deringer
    Judgment finds that crypto debt can be used to wind up a company in Singapore
    2023-11-24

    The High Court in Singapore has ordered the winding up of Hodlnaut Pte Ltd, a Singapore based cryptocurrency lending and borrowing platform, as it was cash flow insolvent given that the cryptocurrency funds held by the company from various creditors count as ‘debts’ within the meaning of s125(1)(e) of the Insolvency, Restructuring and Dissolution Act 2018 (IRDA).

    Filed under:
    Singapore, Banking, Insolvency & Restructuring, IT & Data Protection, Litigation, Penningtons Manches Cooper LLP, Cryptocurrency, Winding-up, Insolvency, Restructuring and Dissolution Act 2018 (Singapore)
    Authors:
    John Adams
    Location:
    Singapore
    Firm:
    Penningtons Manches Cooper LLP
    The Italian Supreme Court on the claw back of remittances on bank accounts and on the ineffectiveness of financial guarantees granted under Legislative Decree No. 170/2004
    2023-11-24

    On 30 October 2023, the Italian Supreme Court issued its judgment in case No. 29998/2023 detailing certain principles applicable to the claw back of remittances on bank accounts and to the ineffectiveness of financial guarantees granted under Legislative Decree No. 170 of 21 May 2004 (the “Legislative Decree”) in case of bankruptcy. In particular, (a) on the one hand, the Italian Supreme Court confirmed that a bank remittance cannot be clawed back when it does not reduce the outstanding debt of the bankrupt account holder durably (i.e.

    Filed under:
    Italy, Banking, Insolvency & Restructuring, Litigation, Orsingher Ortu Avvocati Associati, Avoidance/clawback
    Location:
    Italy
    Firm:
    Orsingher Ortu Avvocati Associati
    Enforcement and reciprocity: flexibility in the UK courts
    2023-11-23

    Are the courts of England and Wales establishing themselves as a flexible forum for cross-border enforceability? Here, we consider this question in light of two recent High Court decisions: Re Silverpail Dairy (Ireland) Unlimited Co. [2023] EWHC 895 (Ch) (Silverpail) and Invest Bank PSC v El-Husseini & Ors [2023] EWHC 2302 (Comm) (Invest Bank).

    Filed under:
    United Kingdom, Banking, Insolvency & Restructuring, Litigation, Public, Womble Bond Dickinson (UK) LLP
    Authors:
    Andy Stirk , Alan Bennett , Peter Maxwell , Laura Wiles
    Location:
    United Kingdom
    Firm:
    Womble Bond Dickinson (UK) LLP

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