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    Engaging with HMRC to avoid issues when cramming down tax liabilities under an English restructuring plan
    2023-10-02

    HMRC has taken an increasingly active role in opposing restructuring plans with which it does not agree

    Previously in this series, we explored whether restructuring plans present an alternative to formal insolvency, as well as the court's ability to exercise a cross-class cram down on opposing creditors.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Tax, Osborne Clarke, Insolvency, HM Revenue and Customs (UK)
    Authors:
    Sam Furse , Douglas Hawthorn
    Location:
    United Kingdom
    Firm:
    Osborne Clarke
    Restructuring and Redundancies 101 - Key Considerations
    2023-10-02

    "Job-Cuts", "Lay-Offs" and "Restructures" are all common words that have recently featured in global media reports. It is no different in New Zealand, with a number of companies making cost-saving measures including shrinking their pool of employees. Restructures and redundancies can be difficult and sometimes messy processes and are not easy for anyone involved. Even more so, New Zealand has robust employment legislation that includes multiple safeguards that should be considered before a lawful decision is made to disestablish a role.

    Filed under:
    New Zealand, Employment & Labor, Insolvency & Restructuring, Litigation, Russell McVeagh
    Location:
    New Zealand
    Firm:
    Russell McVeagh
    Foreign judgment enforceable at common law despite legislative change making it unenforceable in state of origin
    2023-10-02

    The High Court has held that there is no common law rule preventing enforcement of a foreign judgment in England and Wales simply because it is not presently or fully enforceable in the relevant foreign jurisdiction.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Herbert Smith Freehills LLP, Employee Retirement Income Security Act 1974 (USA)
    Authors:
    Chris Bushell , Maura McIntosh
    Location:
    United Kingdom
    Firm:
    Herbert Smith Freehills LLP
    Göta hovrätts avgörande: Anställdas ansvar för lönefordringar
    2023-10-02

    I en komplex juridisk kontext där anställdas skyldigheter vid konkurs står i fokus, har Göta hovrätt nyligen avkunnat ett beslut som kan få långtgående konsekvenser för hur fordringar på lön och liknande ersättning ska hanteras i konkurs. Beslutet, som inte överklagades till Högsta domstolen, har väckt både diskussion och upprördhet inom rättsvärlden. Denna artikel granskar närmare det kontroversiella avgörandet, dess påverkan på konkursförvaltare och anställda samt avgörandets konsekvenser för konkursförfarandena i framtiden.

    Anställdas lönegaranti vid konkurs

    Filed under:
    Sweden, Employment & Labor, Insolvency & Restructuring, Litigation, Advokatfirman Lindahl
    Authors:
    Johan Attenius
    Location:
    Sweden
    Firm:
    Advokatfirman Lindahl
    Revamped Cayman Islands restructuring regime takes shape
    2023-09-29

    The new restructuring regime in the Cayman Islands distinguishing between winding‑up and recovery gives multinationals another option, say Alex Davies and Spencer Vickers

    Recent amendments to part V of the Cayman Islands Companies Act have updated the domestic restructuring regime and introduced the new role of a court‑appointed restructuring officer and a dedicated restructuring petition. The Cayman Islands restructuring officer regime shares certain features with the administration regime in the UK and the Chapter 11 bankruptcy procedure in the US.

    Filed under:
    Cayman Islands, United Kingdom, USA, Insolvency & Restructuring, Litigation, Conyers
    Authors:
    Spencer Vickers , Alex Davies
    Location:
    Cayman Islands, United Kingdom, USA
    Firm:
    Conyers
    The Bankruptcy and Diligence (Scotland) Bill: Mental Health Moratorium - what lessons can we learn from England and Wales?
    2023-09-29

    On Wednesday, 13 September, the Economy and Fair Work Committee (the "Committee") of the Scottish Parliament heard evidence regarding the general principles of the Bankruptcy and Diligence (Scotland) Bill (the "Bill"). At this stage, the Committee is responsible for examining the Bill and making a recommendation about whether Parliament should support the main purpose of the Bill.

    Filed under:
    United Kingdom, Scotland, Insolvency & Restructuring, Litigation, Brodies LLP, Coronavirus
    Authors:
    Andrew Scott , Lucy McCann
    Location:
    United Kingdom
    Firm:
    Brodies LLP
    Belgium proceeds with insolvency reforms with EU Restructuring Directive implementation
    2023-09-29

    The new law emphasises preventive restructuring, cross-border cooperation and equitable treatment of creditors

    The European Union has recognised the need for harmonised insolvency laws across its member states and has taken a significant step forward with the introduction of the new EU Restructuring Directive ((EU) 2019/1023).

    This directive aims to establish a common framework for insolvency proceedings, thereby enhancing cross-border cooperation and safeguarding the interests of all stakeholders involved.

    Filed under:
    Belgium, European Union, Insolvency & Restructuring, Osborne Clarke
    Authors:
    Stefan Deswert , Philippe Brabanders
    Location:
    Belgium, European Union
    Firm:
    Osborne Clarke
    Sonderkündigungsrecht nach § 111 InsO bei Erwerb von Anteilen an Immobiliengesellschaft?
    2023-09-27

    Hat ein Erwerber von Geschäftsanteilen an einer Immobiliengesellschaft ein Sonderkündigungsrecht für bestehende Miet- oder Pachtverhältnisse?

    Filed under:
    European Union, Germany, Insolvency & Restructuring, Litigation, Real Estate, CMS Germany
    Authors:
    Rolf Leithaus , Julia Menke
    Location:
    European Union, Germany
    Firm:
    CMS Germany
    Building with confidence: insolvency-related considerations for principals in building contracts
    2023-09-27

    The current market conditions of the construction and project development sector may prompt extra attention to insolvency-related safeguards in building contracts with (sub)contractors. Aiming to mitigate insolvency risks as much as possible, in this blog we discuss a few key considerations for principals to take into account when entering into building contracts with (sub)contractors.

    Building with confidence: insolvency-related considerations for principals in building contracts

    Filed under:
    Netherlands, Insolvency & Restructuring, Real Estate, Loyens & Loeff
    Authors:
    Timo Huisman , Sophie Brandse
    Location:
    Netherlands
    Firm:
    Loyens & Loeff
    What changes will the Czech Republic's new preventive restructuring act bring to debtors and creditors?
    2023-09-27

    After a delay of more than a year, an act on preventive restructuring (the "Act") implementing the EU directive on preventive restructuring frameworks finally became effective in the Czech Republic on 23 September 2023. The long-awaited Act introduces a brand-new legal tool preventing the insolvency of viable enterprises in temporary financial distress.

    What is preventive restructuring and why use it?

    Filed under:
    Czech Republic, Insolvency & Restructuring, Schoenherr, Insolvency
    Authors:
    Natálie Rosová
    Location:
    Czech Republic
    Firm:
    Schoenherr

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