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    New York's guidance on crypto custodial accounts and its impact on a bankruptcy estate
    2023-03-17

    The crypto winter has brought a flurry of bankruptcy filings into the digital asset space. As pioneering cryptocurrency platforms collide with the Bankruptcy Code, unprecedented questions of law have left customers asking a fundamental question: who owns my crypto?

    This question is especially prevalent in cases where the debtor company’s platform offered custodial accounts to customers. Digital asset custodial accounts have unusual attributes that have revealed cracks in customer protection when custodians have filed for bankruptcy.

    Filed under:
    USA, New York, Insolvency & Restructuring, Hogan Lovells, Blockchain, Cryptocurrency, Insolvency
    Authors:
    David P Simonds , Edward McNeilly
    Location:
    USA
    Firm:
    Hogan Lovells
    Common law duty of directors of insolvent companies to have regard to the interests of creditors
    2023-03-17

    After a lull during the pandemic, it is expected that the number of company insolvencies in Ireland will increase as financial pressures on businesses intensify following the withdrawal of temporary government supports. Recent changes to directors’ duties bring into sharp focus the actions of, and decisions taken by, company directors in the period leading up to the insolvent liquidation of a company.

    Filed under:
    United Kingdom, Company & Commercial, Insolvency & Restructuring, Litigation, DAC Beachcroft, Insolvency
    Authors:
    Daniel Woodruff
    Location:
    United Kingdom
    Firm:
    DAC Beachcroft
    British Virgin Islands - Restructuring and Insolvency
    2023-03-17

    Corporate insolvency in BVI is governed by the Insolvency Act, 2003 (as amended) and the Insolvency Rules, 2005 (as amended). These laws are closely based on the English Insolvency Act 1986. There are a number of insolvency regimes available.

    Filed under:
    British Virgin Islands, Insolvency & Restructuring, Ogier, Due diligence, Articles of association, Insolvency, Insolvency Act 1986 (UK), Enterprise Act 2002 (UK), BVI Business Companies Act 2004
    Authors:
    Christian Burns-Di Lauro
    Location:
    British Virgin Islands
    Firm:
    Ogier
    Insolvency and restructuring newsletter - March 2023
    2023-03-16

    Our last newsletter commented on high inflation, dwindling business confidence and international supply chain issues. Those factors continue to influence the economic outlook, with some businesses unable to survive the strengthening head winds impacting the economy. The consumer price index increased 7.2 percent in the 12 months to December 2022, remaining stubbornly high despite significant movements in the official cash rate to 4.5%, up significantly from the 0.25% it was sitting at in October 2021. ANZ's economic forecast warns that a "policy induced recession is looming".

    Filed under:
    Australia, Canada, New Zealand, United Kingdom, Insolvency & Restructuring, Litigation, White Collar Crime, Buddle Findlay, Supply chain, Insolvency, Barclays, HSBC, Victoria Supreme Court, UK Supreme Court, Supreme Court of Canada
    Location:
    Australia, Canada, New Zealand, United Kingdom
    Firm:
    Buddle Findlay
    HSBC's acquisition of Silicon Valley Bank UK
    2023-03-15

    After a turbulent weekend, the news on Monday morning that HSBC had acquired Silicon Valley Bank UK (SVB UK) caused the UK tech community to breathe a huge sigh of relief.

    It was also a very different outcome to the one that seemed destined on Friday when the Bank of England announced it intended to put SVB UK into a bank insolvency procedure.

    Filed under:
    United Kingdom, Banking, Corporate Finance/M&A, Insolvency & Restructuring, Litigation, Taylor Wessing, Insolvency, HSBC, Bank of England, Silicon Valley Bank
    Authors:
    Gabriel Estevez , Angus Miln
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    Liquidity Crises and Fiduciary Duties of Directors of Early-Stage Companies
    2023-03-15

    The FDIC receiverships of Silicon Valley Bank and Signature Bank have caused certain early-stage companies to face potentially crippling near-term liquidity issues. These liquidity issues may result in a company becoming insolvent. Therefore, boards of directors of such companies need to consider their fiduciary duties as well as steps that can be taken to mitigate risks.

    Fiduciary duties are typically owed to the company for the benefit of its owners.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Litigation, Morrison & Foerster LLP, Venture capital, Insolvency, Federal Deposit Insurance Corporation (USA), Silicon Valley Bank
    Authors:
    Seth J. Kleinman , Jennifer L. Marines , Lorenzo Marinuzzi , James Michael Peck , Benjamin Butterfield
    Location:
    USA
    Firm:
    Morrison & Foerster LLP
    Silicon Valley Bank: tax issues for UK clients
    2023-03-15

    News of HSBC's acquisition of Silicon Valley Bank UK (SVB UK) has brought huge relief to the UK tech community and wider economy – quite possibly the optimal result in the circumstances following the Bank of England's announcement of a likely insolvency procedure on Friday 10 March.

    Filed under:
    United Kingdom, Banking, Insolvency & Restructuring, Litigation, Tax, Taylor Wessing, Insolvency, HM Revenue and Customs (UK), HSBC, Silicon Valley Bank
    Authors:
    Graham Samuel-Gibbon , Sally Robertson
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    Call of duty - Supreme Court confirms company directors’ duty to consider the interests of creditors when nearing insolvency
    2023-03-16

    In what was described as a “momentous decision for company law”, the Supreme Court in BTI 2014 LLC v. Sequana SA and Others [2022] UKSC 25 (“Sequana”) confirmed the existence of a duty owed by company directors to consider the interests of its creditors when nearing insolvency.

    It marks the first time the nature, scope, and content of directors’ duties to creditors when a company is nearing insolvency has been considered by the Supreme Court.

    Filed under:
    United Kingdom, Company & Commercial, Compliance Management, Insolvency & Restructuring, Litigation, Fox Williams LLP, Corporate governance, Insolvency, UK Supreme Court
    Authors:
    Paul Taylor , Nik Paskevic
    Location:
    United Kingdom
    Firm:
    Fox Williams LLP
    Restructuring rent: insolvency law innovations impacting commercial landlords
    2023-03-13

    Restructuring and insolvency professionals are showing real ingenuity when restructuring insolvent businesses, and landlords need to keep up.

    Economic downturns create opportunities for the restructuring or acquisition of challenged assets, and we anticipate increased activity in this space in 2023. The indicators pointing in that direction are:

    Filed under:
    Australia, New South Wales, Insolvency & Restructuring, Litigation, Clayton Utz, Commercial tenant, Insolvency, Australian Taxation Office, Australian Securities and Investments Commission, Reserve Bank of Australia, Corporations Act 2001 (Australia), New South Wales Supreme Court
    Authors:
    Mikhail Glavac , Tom Gardner
    Location:
    Australia
    Firm:
    Clayton Utz
    Silicon Valley Bank Insolvency - key points
    2023-03-13

    The Bank of England (the BoE) will apply to put the UK arm of Silicon Valley Bank (SVB UK) into Bank Insolvency, which is a modified version of liquidation under Part 2 of the Banking Act 2009, on Sunday 12 March 2023 unless a buyer can be found for SVB UK’s business and assets.

    The situation remains fluid and this represents our advice based on public announcements by the BoE and SVB UK that we are aware of as at 12pm on 12 March 2023.

    Filed under:
    United Kingdom, Banking, Insolvency & Restructuring, Macfarlanes LLP, Insolvency, Financial Conduct Authority (UK), Federal Deposit Insurance Corporation (USA), Bank of England, Banking Act 2009 (UK)
    Authors:
    Paul Keddie , Jatinder Bains , Richard Fletcher
    Location:
    United Kingdom
    Firm:
    Macfarlanes LLP

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