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    Winter Wears On: Celsius Court Rules That Certain Customer Deposits are Property of the Bankruptcy Estate
    2023-01-06

    Introduction

    Filed under:
    USA, Banking, Insolvency & Restructuring, IT & Data Protection, Real Estate, Weil Gotshal & Manges LLP, Cryptocurrency, FTX
    Authors:
    Ronit J. Berkovich , Jessica Liou , John Marinelli
    Location:
    USA
    Firm:
    Weil Gotshal & Manges LLP
    Crypto-Crash
    2022-12-23

    A crash in the cryptocurrency industry started this past spring, causing a significant number of cryptocurrency exchanges and related entities to seek bankruptcy protection, including the recent filing of one of the largest cryptocurrency exchanges, FTX. The volatility in the industry continues, with the subsequent filing of the cryptocurrency firm BlockFi and the crypto-mining company Core Scientific.

    Crypto Basics

    Filed under:
    USA, Banking, Insolvency & Restructuring, IT & Data Protection, Fredrikson & Byron PA, Blockchain, Cryptocurrency, Non-fungible tokens, Google, FTX
    Authors:
    Steven R. Kinsella
    Location:
    USA
    Firm:
    Fredrikson & Byron PA
    UK Ipagoo appeal judgment examines the safeguarding obligations for EMIs
    2022-12-28

    On the 9 of March earlier this year, the Court of Appeal (Civil Division) in the UK dismissed an appeal and confirmed that when an electronic money institution (“EMI”) is placed into administration, it was not necessary to impose a statutory trust in order to fulfil the purposes of the safeguarding provisions under EMD (Electronic Money Directive 2009/110) and PSDII (Payment Services Directive 2015/2366) considering that the spirit of both Directives was solely to preserve the sums paid by the EMI’s customers in the case of insolvency and against its other creditors.

    Filed under:
    Malta, United Kingdom, Banking, Insolvency & Restructuring, Litigation, Ganado Advocates, Financial Conduct Authority (UK), European Commission
    Authors:
    James Debono
    Location:
    Malta, United Kingdom
    Firm:
    Ganado Advocates
    Second Circuit Determines Agent’s Mistaken Payment of Principal to Lenders Does Not Invoke “Discharge-For-Value” Exception to Restitution
    2022-12-21

    On September 8, 2022, a three-judge panel in the United States Court of Appeals for the Second Circuit (the “Second Circuit”) reversed the United States District Court for the Southern District of New York (the “District Court”) when it determined that lenders of a syndicated loan facility to Revlon, Inc.

    Filed under:
    USA, New York, Banking, Insolvency & Restructuring, Litigation, Vinson & Elkins LLP, Second Circuit, United States bankruptcy court, US District Court for the Southern District of New York
    Authors:
    William L. Wallander , David S. Meyer , Steven M. Abramowitz , Bradley Foxman , Kristie Torkildsen Duchesne
    Location:
    USA
    Firm:
    Vinson & Elkins LLP
    Significant decisions for the Private Equity sector in 2022
    2022-12-22

    We have identified four judgments from 2022 which are significant for those in the private equity sector and may have particular relevance for sponsors, shareholders, management teams and/or appointees to boards. In this overview we summarise the key points and some of the practical implications.

    The decisions we address are:

    Filed under:
    United Kingdom, Banking, Company & Commercial, Insolvency & Restructuring, Litigation, Mishcon de Reya LLP, Private equity, Barclays, UK Supreme Court
    Authors:
    Henry Farris , Felix Parker , Nick Payne
    Location:
    United Kingdom
    Firm:
    Mishcon de Reya LLP
    Supreme Court strikes out £116 million claim for breach of Quincecare duty as claimant held to have suffered no loss
    2022-12-22

    The UK Supreme Court has handed down its judgment in Stanford International Bank Ltd (In Liquidation) (Appellant)v HSBC Bank PLC (Respondent) [2022] UKSC 34, striking out a significant claim (£116m) for breach of the Quincecare duty on the grounds that the claimant had suffered no loss.

    Filed under:
    United Kingdom, Banking, Insolvency & Restructuring, Litigation, CMS Cameron McKenna Nabarro Olswang LLP, Liquidation, UK Supreme Court
    Authors:
    Tom Dane , Kushal Gandhi
    Location:
    United Kingdom
    Firm:
    CMS Cameron McKenna Nabarro Olswang LLP
    Slovak case-low qualifies banks as related parties in insolvencies
    2022-12-19

    Finance companies in Slovakia have felt endangered since 2019 when the Regional Court in Košice, acting as a second instance court confirmed a lower-court ruling that a financial party could be qualified as a related party in the eventual insolvency of the borrower as debtor.

    Filed under:
    Slovakia, Banking, Insolvency & Restructuring, Litigation, CMS Cameron McKenna Nabarro Olswang LLP, Insolvency
    Authors:
    Michal Huťan , Zuzana Nikodemova
    Location:
    Slovakia
    Firm:
    CMS Cameron McKenna Nabarro Olswang LLP
    Can a ‘crypto-debt’ form the basis of a winding-up petition or bankruptcy petition?
    2022-12-20

    This article will discuss whether or not a winding-up petition or bankruptcy petition can be based upon a liquidated amount of crypto which is due and payable by one party to another (a crypto-debt).

    An example of such a case could be where party A agrees to transfer 100 widgets to party B in exchange for five bitcoin. Assume party A delivers the widgets, and party B accepts receipt and raises no issue with the widgets, and does not dispute their liability to transfer five bitcoin to party B.

    Filed under:
    United Kingdom, Banking, Insolvency & Restructuring, IT & Data Protection, Litigation, Penningtons Manches Cooper LLP, Bankruptcy, Cryptocurrency, Winding-up
    Authors:
    John Adams
    Location:
    United Kingdom
    Firm:
    Penningtons Manches Cooper LLP
    Managing Cash Flow, Mitigating Risk & Creating Value with Disputes Finance
    2022-12-15

    These are unprecedented times for businesses trying to manage the challenging impact of inflation, labour shortages, supply interruptions, elections, fires, floods, wars and a pandemic. It is more important than ever to manage working capital, mitigate risk and monetise assets.

    Filed under:
    Australia, Arbitration & ADR, Banking, Company & Commercial, Corporate Finance/M&A, Insolvency & Restructuring, Litigation, Litigation Capital Management, Litigation funding, Third-party funding
    Authors:
    Siba Diqer
    Location:
    Australia
    Firm:
    Litigation Capital Management
    FTX Bankruptcy: Tax Implications of Vanishing Customer Deposits
    2022-12-09

    The massive FTX bankruptcy has rattled the crypto industry. While it may take some time for investors, investigators, and customers to learn what happened in the lead up to FTX’s demise, it seems already clear that many FTX customers will lose cryptocurrency and other digital assets (“Tokens”) they had deposited in FTX trading accounts. News reports suggest that those losses are the result of FTX’s related trading arm, Alameda Research, having borrowed FTX customer deposits using FTX’s proprietary token as collateral at an inflated valuation.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Tax, O'Melveny & Myers LLP, Cryptocurrency, Internal Revenue Service (USA), US Congress, US Department of the Treasury
    Authors:
    Luc Moritz , Billy Abbott , William K. Pao , Scott Sugino
    Location:
    USA
    Firm:
    O'Melveny & Myers LLP

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