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    Waldorf: the trilogy of Court of Appeal cases applied - restructuring plan not sanctioned
    <br>
    2025-08-21

    In a significant further application of the Court of Appeal’s reasoning in Adler, Thames Water and Petrofac, the High Court declined to sanction a cross-class cram down restructuring plan proposed by Waldorf Production UK Plc.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Tax, Freshfields, HM Revenue and Customs (UK), Office of Foreign Assets Control (USA), Companies Act 2006 (UK)
    Authors:
    Chloe Ball , Katharina Crinson , Catherine Balmond
    Location:
    United Kingdom
    Firm:
    Freshfields
    Dilapidations claims at risk as tenant insolvency rises
    2025-08-21

    In a difficult economic climate, commercial landlords may fear that tenant insolvencies mean no one will foot the bill for dilapidations claims at lease expiry – but they are not without recourse.

    Filed under:
    United Kingdom, Construction, Environment & Climate Change, Insolvency & Restructuring, Litigation, Real Estate, Charles Russell Speechlys, ESG, Insolvency, HM Revenue and Customs (UK)
    Authors:
    Emma Humphreys
    Location:
    United Kingdom
    Firm:
    Charles Russell Speechlys
    Five years of restructuring plans: Stability midst the shifting stands at last?
    2025-07-11

    Overview

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Tax, DAC Beachcroft LLP, HM Revenue and Customs (UK), Office of Foreign Assets Control (USA)
    Authors:
    Joe Bannister , Rachel Yafet
    Location:
    United Kingdom
    Firm:
    DAC Beachcroft LLP
    Are You in This Party? The Scope of Section 213 of the Insolvency Act 1986
    <br>
    2025-06-17

    The UK Supreme Court recently handed down a judgment in Tradition Financial Services Ltd v Bilta (UK) Ltd & Others[1] in which it considered the scope of section 213 of the Insolvency Act 1986, specifically whether those beyond the small group of individuals with controlling or m

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Tax, Cooley LLP, HM Revenue and Customs (UK), Economic Crime and Corporate Transparency Act 2023 (UK), UK Supreme Court
    Authors:
    Ben Sharrock-Mason
    Location:
    United Kingdom
    Firm:
    Cooley LLP
    Collateral Gains? High Court Rules Indirect Economic Benefits Too Remote in Petrofac Plan
    <br>
    2025-05-23

    Introduction

    On 20 May 2025, Mr Justice Marcus Smith handed down his eagerly-awaited judgment sanctioning the two inter-conditional restructuring plans (the Plans) proposed by members of the Petrofac Group. The judgment raises issues described as “going to the heart of the Part 26A regime” and is significant as the first case to consider the application of the Court of Appeal’s ruling in Thames Water.

    The judgment addresses three particularly interesting points:

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, White Collar Crime, Freshfields, HM Revenue and Customs (UK), Office of Foreign Assets Control (USA), Serious Fraud Office (UK)
    Authors:
    Caroline Platt , Rob Gray , Lindsay Hingston , Katharina Crinson
    Location:
    United Kingdom
    Firm:
    Freshfields
    Fraudulent Trading: Supreme Court clarifies who may need to contribute to a company’s liquidation
    2025-05-20

    The Supreme Court has handed down a decision in Bilta (UK) Ltd (in liquidation) and othersv Tradition Financial Services Ltd [2025] UKSC 18, which clarifies the parties who ar

    Filed under:
    United Kingdom, Company & Commercial, Insolvency & Restructuring, Litigation, Rahman Ravelli, Know your customer, Fraud, Liquidation, Due diligence, HM Revenue and Customs (UK), Limitation Act 1980 (UK), Companies Act 2006 (UK), UK Supreme Court
    Authors:
    Nicola Sharp
    Location:
    United Kingdom
    Firm:
    Rahman Ravelli
    Stacks Furnishing Ltd v Shergill
    2025-01-13

    Starting life as a market trader, Balvinder Shergill went on to run a number of companies, mostly in the furniture business. Two of his early companies used the trading style Houghton Furnishing. After they stopped doing business, Mr Shergill went on to become involved as a director in five other companies.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Tax, Wedlake Bell, HM Revenue and Customs (UK), Companies Act 2006 (UK), Companies Act 1985 (UK)
    Authors:
    Frances Coulson
    Location:
    United Kingdom
    Firm:
    Wedlake Bell
    Top 10 Predictions for 2025 in Restructuring and Insolvency
    2025-01-08

    Restructuring Plans (RPs)

    2024 was a year of firsts for RPs, and as case law in this area continues to evolve, there is little doubt that this will carry through into 2025.

    It would be remiss not to expect to see more RPs in 2025. News of Thames Water's restructuring is "splashed" all over the press and Speciality Steel's plan might see the first "cram up" of creditors, but there seems a long way to go to get creditors onside.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Squire Patton Boggs, Liquidation, Insolvency, Financial Conduct Authority (UK), HM Revenue and Customs (UK), Insolvency Service (UK), National Security and Investment Act 2021 (UK)
    Authors:
    John Alderton , Devinder Singh , Russ Hill , Vanessa Stuart , Monika Lorenzo-Perez , Rachael Markham , Charlotte Møller
    Location:
    United Kingdom
    Firm:
    Squire Patton Boggs
    False promises: directors beware of “insolvency avoidance" schemes
    2024-11-06

    The Times reported yesterday on the continued promotion of an “insolvency avoidance” scheme, despite efforts by the Insolvency Service to close it down. The scheme claims to offer directors of distressed companies a means of avoiding formal liquidation – with the associated scrutiny of their actions and risk of personal liability.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Stevens & Bolton LLP, Liquidation, Insolvency, HM Revenue and Customs (UK), Insolvency Service (UK)
    Authors:
    Helen Martin
    Location:
    United Kingdom
    Firm:
    Stevens & Bolton LLP
    The Atherton Scheme: Thousands of creditors left out of pocket
    2024-11-05

    The recent revelations about the Atherton Scheme, as reported by The Times, have left many in the legal and business communities surprised. Despite significant government efforts to clamp down on insolvency avoidance practices, this contentious scheme continues to operate, raising serious concerns about its impact on creditors and the integrity of the insolvency regime.

    What is the Atherton Scheme?

    Filed under:
    United Kingdom, Insolvency & Restructuring, Irwin Mitchell LLP, HM Revenue and Customs (UK), Insolvency Service (UK)
    Authors:
    Tom Paton
    Location:
    United Kingdom
    Firm:
    Irwin Mitchell LLP

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