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    Audit and corporate governance in the context of corporate failures: UK Government responds to consultation on dividends and capital maintenance
    2022-06-15

    On 18 March 2021, the UK Government published its white paper on restoring trust in audit and corporate governance. On 31 May 2022, the Government published its response to the consultation.

    Filed under:
    United Kingdom, Company & Commercial, Insolvency & Restructuring, Freshfields Bruckhaus Deringer, Corporate governance
    Authors:
    Katharina Crinson , Rachel Seeley , Richard Tett , Victoria Sharp
    Location:
    United Kingdom
    Firm:
    Freshfields Bruckhaus Deringer
    Aircraft Lessors Should Prepare for UK Restructuring Processes
    2022-06-13

    Key Points

    • The use by Malaysia Airlines' subsidiary, MAB Leasing Ltd. (incorporated in Malaysia) ("MABL"), in 2021, of an English Scheme of Arrangement (a "Scheme") to compromise its aircraft lease obligations proved that US Chapter 11 is not the only route to a globally recognised compromise of airline leases.
    • Airline lessors should now prepare themselves for Schemes (and possibly also other English restructuring processes) as an alternative to Chapter 11.

    Background

    Filed under:
    European Union, United Kingdom, Insolvency & Restructuring, Public, Katten Muchin Rosenman LLP, Brexit, Coronavirus, Lugano Convention
    Authors:
    Chris Harrison , Timothy J. Kirby , Timothy J. Lynes , Prav Reddy , Charlotte Sallabank , Peter A. Siddiqui , Sonya Van de Graaff
    Location:
    European Union, United Kingdom
    Firm:
    Katten Muchin Rosenman LLP
    Missguided administration could lead to legal claims if trading continued for too long
    2022-06-13

    The collapse of fashion retailer Missguided has prompted official complaints to the Insolvency Service from suppliers who have alleged that the online brand continued trading and ordering new supply despite the prospect of insolvency. Alex Jay spoke to the Guardian and Yahoo! Finance about what the retailer going into administration could mean for suppliers, and the potential for legal action.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Stewarts, Supply chain, Coronavirus
    Authors:
    Alex Jay
    Location:
    United Kingdom
    Firm:
    Stewarts
    Be Prepared. For What?
    2022-06-13

    In 1907, Robert Baden-Powell, an English soldier, devised the Scout motto: Be Prepared. Upon hearing the Scout motto, someone asked Baden-Powell the inevitable follow-up question.

    “Prepared for what?”

    “Why, for any old thing,” he replied.

    In Scouting for Boys (published in 1908), Baden-Powell wrote that to ‘Be Prepared’ means “you are always in a state of readiness in mind and body to do your duty.” More than a century later, preparedness is still a cornerstone of Scouting.

    Filed under:
    United Kingdom, Insolvency & Restructuring, FRP Advisory, Supply chain, Coronavirus, Financial Conduct Authority (UK)
    Authors:
    Daniel Conway
    Location:
    United Kingdom
    Firm:
    FRP Advisory
    UK court crams down dissenting creditor and sanctions ED&F Holdings Ltd's restructuring plan
    2022-06-09

    The High Court has sanctioned the restructuring plan of ED&F Holdings Ltd, providing further clarity on the exercise of its discretion to sanction a plan using cross-class cram down.

    Background

    At the convening hearing, the court ordered that five creditor and two member class meetings be held. All but one of the creditor classes approved the plan by large majorities.

    Sanction hearing

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Taylor Wessing
    Authors:
    Louise Jennings , Kate Hamblin
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    Thought Leaders Restructuring & Insolvency 2022: Julie Nettleton
    2022-06-07

    “She has great experience of complex recovery claims” “I was very impressed with her handling of large corporate restructuring proceedings”

    Questions & Answers

    Filed under:
    United Kingdom, Insolvency & Restructuring, Who’s Who Legal, Insolvency
    Location:
    United Kingdom
    Firm:
    Who’s Who Legal
    Thought Leaders Restructuring & Insolvency 2022: Natasha Harrison
    2022-06-07

    "Natasha is a powerhouse" "She has a very high capacity to solve problems and provide creative solutions" "She is one of the best lawyers I have worked with"

    Questions & Answers

    Filed under:
    United Kingdom, England, Insolvency & Restructuring, Who’s Who Legal, Brexit, Coronavirus
    Location:
    United Kingdom
    Firm:
    Who’s Who Legal
    Cross border insolvency - reconsidering the Second Core Requirement and foreign recognition?
    2022-06-07

    Up Energy Development Group Limited [2022] HKCFI 1329 (date of decision: 6 May 2022)

    Introduction

    The 3 core requirements are factors considered by the Hong Kong Court when deciding whether to exercise its discretion to wind up a foreign incorporated company in Hong Kong.

    Filed under:
    European Union, Hong Kong, United Kingdom, Insolvency & Restructuring, Litigation, Trade & Customs, Stephenson Harwood LLP
    Authors:
    Alexander Tang , Vivian Lau
    Location:
    European Union, Hong Kong, United Kingdom
    Firm:
    Stephenson Harwood LLP
    Directors did not breach fiduciary duty in relation to insolvent company's participation in failed tax avoidance scheme
    2022-06-01

    In Stephen John Hunt (Liquidator of Marylebone Warwick Balfour Management Ltd) v Richard Balfour-Lynn and others [2022] EWHC 784 (Ch), the High Court decided that the directors of a company which went into liquidation after participating in an ineffective tax avoidance scheme did not breach their fiduciary duties and payments made pursuant to the scheme were not transactions defrauding creditors.

    Background

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Tax, Reynolds Porter Chamberlain, HM Revenue and Customs (UK)
    Authors:
    Rebekka Sandwell
    Location:
    United Kingdom
    Firm:
    Reynolds Porter Chamberlain
    Defending personal liability for tax avoidance schemes as a director
    2022-05-31

    Claims against directors for unsuccessful tax avoidance schemes when their company enters into insolvency is not a new phenomenon, but a very recent case introduces a new potential defence for directors, as our Insolvency and Corporate Recovery specialist Tony Sampson explains.

    Why would HMRC challenge a scheme?

    Filed under:
    United Kingdom, Company & Commercial, Insolvency & Restructuring, Litigation, Tax, Keystone Law, HM Revenue and Customs (UK)
    Authors:
    Tony Sampson
    Location:
    United Kingdom
    Firm:
    Keystone Law

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