Skip to main content
Enter a keyword
  • Login
  • Home

    Main navigation

    Menu
    • US Law
      • Chapter 15 Cases
    • Regions
      • Africa
      • Asia Pacific
      • Europe
      • North Africa/Middle East
      • North America
      • South America
    • Headlines
    • Education Resources
      • ABI Committee Articles
      • ABI Journal Articles
      • Covid 19
      • Conferences and Webinars
      • Newsletters
      • Publications
    • Events
    • Firm Articles
    • About Us
      • ABI International Board Committee
      • ABI International Member Committee Leadership
    • Join
    Accessing a bankrupt's pension in a case of fraud
    2022-04-26

    The High Court has allowed an application for an order to enable access to a bankrupt’s pension to satisfy debts arising from fraud. Prior to the bankruptcy, judgment was obtained against him for £3.2m plus costs.

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Hogan Lovells, Fraud, HM Revenue and Customs (UK)
    Location:
    United Kingdom
    Firm:
    Hogan Lovells
    Real Estate Quarterly Summer 2020
    2020-07-03

    Real Estate Quarterly

    Summer 2020

    Contents

    This newsletter is written in general terms and its application in specific circumstances will depend on the particular facts.

    If you would like to receive this newsletter by email please pass on your email address to one of the editors listed below.

    Filed under:
    United Kingdom, Company & Commercial, Employment & Labor, Insolvency & Restructuring, Litigation, Public, Real Estate, Hogan Lovells, Brexit, Moratorium (law), Electronic signature, Coronavirus, Commercial tenant, HM Revenue and Customs (UK), House of Lords
    Location:
    United Kingdom
    Firm:
    Hogan Lovells
    FIG Bulletin 18 May 2020
    2020-05-18

    Recent regulatory developments of interest to all financial institutions. Includes key COVID-19 updates from the UK FCA, AML/CTF updates and more.

    COVID-19: FCA statement on handling of post and paper documents

    On 13 May 2020, the Financial Conduct Authority (FCA) published a statement on how firms should handle post and paper documents during the COVID-19 pandemic.

    Filed under:
    European Union, United Kingdom, Banking, Capital Markets, Compliance Management, Derivatives, Insolvency & Restructuring, Insurance, IT & Data Protection, Tax, White Collar Crime, Hogan Lovells, Corporate governance, Money laundering, Due diligence, Personal data, Coronavirus, GDPR, Financial Conduct Authority (UK), European Commission, Financial Stability Board, HM Revenue and Customs (UK), European Banking Authority, Bank for International Settlements, Credit rating agency, Bank of England, European Securities and Markets Authority
    Location:
    European Union, United Kingdom
    Firm:
    Hogan Lovells
    Change in HMRC approach to debt for equity swaps
    2010-09-07

    Guidance published by HMRC in its Corporate Finance Manual has recently been updated to reflect a change in practice regarding the corporation tax treatment of debt for equity swaps.

    Debt for equity swaps are commonly used in corporate restructuring, particularly when a company is in financial difficulty. They may also be encountered in the termination of joint venture arrangements where, prior to the sale of shares in the joint venture company by one co-venturer to the other, the parties wish to convert any loans made to the company into shares.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Hogan Lovells, Share (finance), Shareholder, Debtor, Interest, Swap (finance), Consideration, Debt, Joint venture, HM Revenue and Customs (UK)
    Location:
    United Kingdom
    Firm:
    Hogan Lovells
    Priority in insolvency - heavy lies the Crown (preference)?
    2019-04-04

    Delivering on the announcement in the Autumn Budget, HMRC issued its consultation "Protecting your taxes in insolvency" on 26 February 2019. The consultation proposes legislation that will give HMRC the elevated status to secondary preferential creditor in a company's insolvency. If this is implemented, HMRC will have priority to recover certain taxes from insolvent businesses ahead of other creditors from 6 April 2020.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Dentons, HM Revenue and Customs (UK)
    Authors:
    Mark Price
    Location:
    United Kingdom
    Firm:
    Dentons
    Restructurings - don't forget the tax man
    2014-12-11

    When undergoing a restructuring, a borrower/officeholder's main focus is often the company's lenders. However, there are occasions when HMRC's agreement can be just as key to ensuring any process runs smoothly. In this article, Sonia Jordan and Hayley Çapani discuss some key areas where HMRC's agreement is essential to ensuring a smooth restructuring or insolvency process.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Dentons, Debtor, HM Revenue and Customs (UK)
    Authors:
    Hayley Çapani
    Location:
    United Kingdom
    Firm:
    Dentons
    FSA supports SIPP winding-up
    2009-10-16

    FSA supported HMRC in its action to wind up The Freedom SIPP, a SIPP operator. It believed this was appropriate to fulfil its consumer protection objective.

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Dentons, Consumer protection, Liquidation, HM Revenue and Customs (UK)
    Location:
    United Kingdom
    Firm:
    Dentons
    Reorganised businesses and insolvencies – tax pitfalls you can avoid
    2008-10-09

    A business you are buying or selling, if reorganised for sale, may be less valuable if you do not avoid tax pitfalls. This note highlights the most common pitfalls, including those related to an insolvency. You can avoid most with planning.

    Reorganisations

    Many businesses will now be considering transactions involving corporate reorganisations. They might want to take advantage of market conditions to buy or be considering the sale of business units to refocus strategy. Or they might become involved in an insolvency or reconstruction.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Dentons, Debtor, Unsecured debt, Value added tax, Accounting, Swap (finance), Debt, Liability (financial accounting), Liquidation, Beneficial ownership, Subsidiary, Stamp duty, HM Revenue and Customs (UK)
    Location:
    United Kingdom
    Firm:
    Dentons
    Reconstructions - tax problems you can avoid
    2008-10-09

    A business you are buying or selling, if reorganised for sale, may be less valuable if you do not avoid tax pitfalls. This note highlights the most common pitfalls, including those related to an insolvency. You can avoid most with planning.

    Reorganisations

    Many businesses will now be considering transactions involving corporate reorganisations. They might want to take advantage of market conditions to buy or be considering the sale of business units to refocus strategy. Or they might become involved in an insolvency or reconstruction.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Dentons, Debtor, Unsecured debt, Value added tax, Accounting, Swap (finance), Debt, Liability (financial accounting), Liquidation, Land value tax, Beneficial ownership, Subsidiary, Stamp duty, HM Revenue and Customs (UK)
    Location:
    United Kingdom
    Firm:
    Dentons
    Legal update on Insolvency law - December 2018
    2018-12-13

    High Court orders the liquidation of CBL Insurance

    Filed under:
    Australia, Global, New Zealand, United Kingdom, Company & Commercial, Insolvency & Restructuring, Litigation, Tax, White Collar Crime, Buddle Findlay, HM Revenue and Customs (UK), Serious Fraud Office (UK)
    Location:
    Australia, Global, New Zealand, United Kingdom
    Firm:
    Buddle Findlay

    Pagination

    • First page « First
    • Previous page ‹‹
    • …
    • Page 85
    • Page 86
    • Page 87
    • Page 88
    • Page 89
    • Current page 90
    • Page 91
    • Page 92
    • Page 93
    • Next page ››
    • Last page Last »
    Home

    Quick Links

    • US Law
    • Headlines
    • Firm Articles
    • Board Committee
    • Member Committee
    • Join
    • Contact Us

    Resources

    • ABI Committee Articles
    • ABI Journal Articles
    • Conferences & Webinars
    • Covid-19
    • Newsletters
    • Publications

    Regions

    • Africa
    • Asia Pacific
    • Europe
    • North Africa/Middle East
    • North America
    • South America

    © 2025 Global Insolvency, All Rights Reserved

    Joining the American Bankruptcy Institute as an international member will provide you with the following benefits at a discounted price:

    • Full access to the Global Insolvency website, containing the latest worldwide insolvency news, a variety of useful information on US Bankruptcy law including Chapter 15, thousands of articles from leading experts and conference materials.
    • The resources of the diverse community of United States bankruptcy professionals who share common business and educational goals.
    • A central resource for networking, as well as insolvency research and education (articles, newsletters, publications, ABI Journal articles, and access to recorded conference presentation and webinars).

    Join now or Try us out for 30 days