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    VAT Groups and Insolvency
    2024-02-15

    HMRC has recently updated its published guidance on the effect of insolvency on existing VAT groups following appointment of an insolvency practitioner.

    The updated guidance

    The updated guidance provides that:

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Weil Gotshal & Manges LLP, Insolvency, HM Revenue and Customs (UK)
    Authors:
    Jenny Doak , Stuart Pibworth
    Location:
    United Kingdom
    Firm:
    Weil Gotshal & Manges LLP
    Två positiva nyheter på skatteområdet som aktualiseras vid omstruktureringar
    2024-02-16

    Lindahs skattegrupp sammanfattar två positiva nyheter på skatteområdet som aktualiseras vid omstruktureringar; Finansdepartementets förslag om nya avdragsregler för tidigare års underskott, samt en dom från HFD som konstaterar att nekat ränteavdrag vid koncerninterna förvärv av aktier i vissa fall strider mot EU-rätten

    Förslag om nya regler om avdrag för tidigare års underskott

    Den 22 januari 2024 publicerade Finansdepartementet en promemoria där man föreslår ändringar av reglerna om avdrag för tidigare års underskott.

    Filed under:
    European Union, Insolvency & Restructuring, Tax, Advokatfirman Lindahl
    Authors:
    Elin Myhr , Anna Romell Stenmark , Anders Carls , Åsa Fahlén
    Location:
    European Union
    Firm:
    Advokatfirman Lindahl
    Nygård’s Impact: A Deep Dive into Substantive Consolidation in Canadian Insolvency Cases
    2024-02-16

    In the ever-changing landscape of Canadian insolvency law, substantive consolidation emerges as a powerful yet rare remedy with substantial implications for debtor entities and their creditors, as highlighted by a recent decision from the Manitoba Court of Appeal, which sheds light on a complex yet crucial aspect of insolvency law.

    SUBSTANTIVE CONSOLIDATION

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Blake, Cassels & Graydon LLP, Insolvency, Ontario Superior Court of Justice
    Authors:
    Linc Rogers , Jake Harris
    Location:
    Canada
    Firm:
    Blake, Cassels & Graydon LLP
    MHM Asian Legal Insights 第160号(2024年2月号) 【今月のトピック】 マレーシア・インドネシア・フィリピン・シンガポール・タイ・ミャンマー
    2024-02-16

    このたび、森・濱田松本法律事務所アジアプラクティスグループでは、東南・南アジ ア各国のリーガルニュースを集めたニュースレター、MHM Asian Legal Insights第160 号(2024 年 2 月号)を作成いたしました。今後の皆様の東南・南アジアにおける業務 展開の一助となれば幸いに存じます。 ※本レターに記載した円建て表記は、ご参照のために、各現地通貨を現在の為替レー トで換算したものとなります。

    マレーシアの Income Tax Act 1967 が改正され、2024 年 1 月 1 日より、一定の会社 の株式の譲渡益はキャピタルゲイン課税の対象となりました。改正後も個人による譲渡 については課税対象外とされていますが、会社等の法人による譲渡の場合は一定の課税 が生じます。 2024 年 1 月 1 日からの譲渡益課税の対象となるのは、以下の会社の株式の譲渡益で す。

    Filed under:
    Indonesia, Japan, Malaysia, Myanmar, Philippines, Singapore, Thailand, Banking, Insolvency & Restructuring, Internet & Social Media, IT & Data Protection, Tax, Trade & Customs, Mori Hamada & Matsumoto, Capital gains tax, Artificial intelligence, Electronic Information and Transactions (2008/11) (Indonesia)
    Location:
    Indonesia, Japan, Malaysia, Myanmar, Philippines, Singapore, Thailand
    Firm:
    Mori Hamada & Matsumoto
    Preferences for Sale? Analyzing the Fifth Circuit’s South Coast Supply Co. Opinion
    2024-02-16

    The Fifth Circuit recently issued an opinion that increases the marketability of estate assets often viewed as untouchable. In In re S. Coast Supply Co. ("South Coast"), 91 F.4th 376 (5th Cir. 2024), the Fifth Circuit held that a bankruptcy "preference" action may be sold to a third party under section 363 of the Bankruptcy Code even if the buyer is not an estate fiduciary and does not represent the bankruptcy estate. A preference action is an "avoidance" claim arising under section 547 of the Bankruptcy Code.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Haynes and Boone LLP, Uniform Commercial Code (USA), Supreme Court of the United States
    Authors:
    Martha Wyrick , Patrick L. Hughes , Tom Zavala
    Location:
    USA
    Firm:
    Haynes and Boone LLP
    Companies House: filing insolvency forms by email
    2020-04-17

    As part of its response to the COVID-19 situation, Companies House has announced that it will accept the filing of statutory insolvency documents via emailed PDF attachments.

    This measure applies to companies registered in Scotland, as well as England & Wales and is yet another practical example of the steps being taken to try and alleviate the administrative burden on insolvency practitioners.

    Filed under:
    United Kingdom, Healthcare & Life Sciences, Insolvency & Restructuring, Brodies LLP, Coronavirus
    Authors:
    Lucy McCann , Iain Penman
    Location:
    United Kingdom
    Firm:
    Brodies LLP
    Thailand: A Look Back Over 2023 and Looking Ahead to 2024 - Restructuring Disputes and Trends to Monitor
    2024-02-13

    2023 was a year of political and economic uncertainty in Thailand, especially for the Thai stock market, when a number of companies in financial distress aggressively sought rescue by engaging in a formal court-supervised restructuring process (known as “Rehabilitation Proceedings”). This trend is expected to continue in 2024.

    2023 Key Takeaways

    Filed under:
    Thailand, Insolvency & Restructuring, Litigation, Mori Hamada & Matsumoto
    Authors:
    Nathee Silacharoen , Tawatchai Boonmayapan , Norrapat Werajong
    Location:
    Thailand
    Firm:
    Chandler MHM
    Restructuring and Insolvency Focus: Predictions for 2024
    2024-02-13

    As 2023 ends and insolvency rates hit worrying new highs, any suggestion that there is light at the end of the UK’s economic tunnel is not supported by the statistics. We look at what may lie ahead for the restructuring and insolvency sector next year.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Haynes and Boone LLP, Coronavirus, Insolvency, HM Revenue and Customs (UK), Insolvency Service (UK)
    Authors:
    Michael Mulligan
    Location:
    United Kingdom
    Firm:
    Haynes and Boone CDG, LLP
    The Fifth Circuit’s German Pellets Decision: A Cautionary Tale for Creditors and Other Contract Parties on the Dangers of Staying on the Sidelines of a Bankruptcy
    2024-02-13

    In its recent German Pellets decision, the Fifth Circuit held that a creditor could not assert its indemnification defenses in a suit brought by the trustee of a liquidation trust because the Chapter 11 plan’s express language permanently enjoined the defenses and the creditor chose not to participate in the debtor’s bankruptcy despite having actual knowledge of it.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Hunton Andrews Kurth LLP
    Authors:
    Gregory G. Hesse , Kaleb Bailey
    Location:
    USA
    Firm:
    Hunton Andrews Kurth LLP
    What do(n’t) we know about restructuring plans after Adler?
    2024-02-13

    When Part 26A of the Companies Act was introduced in 2020, the Government deliberately modelled the legislation on Part 26, with the view that the new regime (and the advisers and judges seeking to navigate it) would benefit from piggy-backing on over a century’s worth of case law relating to schemes of arrangement.

    Filed under:
    United Kingdom, Company & Commercial, Insolvency & Restructuring, Litigation, Slaughter and May, Companies Act
    Authors:
    Ian Johnson , Tom Vickers , Tim Newey , Megan Sparber , Sarah Paterson , Edward Couzens
    Location:
    United Kingdom
    Firm:
    Slaughter and May

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