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    Liquidator's claim struck out for insufficient drafting and abuse of process
    2018-03-01

    Key points

    • The High Court struck out a claim by a liquidator who had already brought a claim arising from the same facts against the same defendants.

    • The court relied on the fact that the economic benefit of pursuing the claim would accrue only to the liquidator.

    The Facts

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Taylor Wessing, High Court of Justice
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    Top Tips: The New Pre-Action Protocol for Debt Claims Against Individuals
    2017-10-05

    Caveat Creditor…

    Following a lengthy consultation period, the Ministry of Justice has now published the new Pre-Action Protocol for Debt Claims (‘the Protocol’). This will be of general interest to everyone, but perhaps particularly to landlords with individual tenants.

    Filed under:
    United Kingdom, Company & Commercial, Insolvency & Restructuring, Taylor Wessing
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    UK government consults on potential new cross-border insolvency regulations
    2022-07-18

    On 7 July 2022 the UK government launched a consultation on the implementation of two model laws adopted by the United Nations Commission on International Trade Law (UNICTRAL): the Model Law on Recognition and Enforcement of Insolvency-Related Judgments and the Model Law on Enterprise Group Insolvency. The government claims that the consultation signals the UK's 'ongoing commitment to mutual cooperation and international best practice' in cross-border insolvencies.

    Background

    Filed under:
    United Kingdom, Insolvency & Restructuring, Trade & Customs, Taylor Wessing, UNCITRAL, UK Supreme Court
    Authors:
    Kate Hamblin
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    UK REIT Horizon Scanner Q4 2021
    2021-10-18

    UK REIT Horizon Scanner Q4 2021

    UK REIT Horizon Scanner Q4 2021

    Key Issues

    Key issues coming up for UK Main Market REITs in corporate, financial regulatory, planning, real estate, securities law and regulation and tax1 in England (including retained EU law2).

    Issue/status/timing: New developments since our March 2021 edition are shown in green text. Impact: urgency/impact rating for REITs admitted to London Stock Exchange Main Market (including the Specialist Fund Segment3)

    Filed under:
    European Union, United Kingdom, Capital Markets, Company & Commercial, Competition & Antitrust, Employment & Labor, Environment & Climate Change, Insolvency & Restructuring, Planning, Public, Tax, White Collar Crime, Taylor Wessing, Corporate governance, Brexit, Libor, Supply chain, Money laundering, Mediation, ESG, Coronavirus, Commercial tenant, HM Revenue and Customs (UK), UK House of Commons, House of Lords, Bank of England
    Location:
    European Union, United Kingdom
    Firm:
    Taylor Wessing
    UK Pre-Pack Regulations - mandatory controls approved
    2021-04-08

    The new Pre-Pack Regulations have been approved by the UK Parliament and are due to come into effect on 30 April 2021 for administrations commencing from then.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Taylor Wessing
    Authors:
    Louise Jennings
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    Reintroduction of UK tax authority preferential claim - how could it affect you?
    2020-12-10

    In a widely criticised move, the UK tax authority, HMRC, has become a second ranking preferential creditor regarding certain taxes in insolvency proceedings commenced on or after 1 December 2020.

    This means that in the new insolvency waterfall, HMRC ranks behind the claims of holders of fixed charges and first ranking preferential creditors (most notably employees) but ahead of floating charge holders' claims and unsecured creditors.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Taylor Wessing, Coronavirus, HM Revenue and Customs (UK)
    Authors:
    Nick Moser
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    Significant insolvency reform for the UK: The Corporate Insolvency and Governance Bill
    2020-05-27

    The much anticipated Corporate Insolvency and Governance Bill (the Bill) was published on 20 May 2020.

    The proposed legislation is split into two broad categories: temporary provisions brought about as a result of COVID-19 and permanent provisions which will result in fundamental changes to UK insolvency law. The proposals, both temporary and permanent, reflect a shift towards a more debtor-friendly regime.

    Filed under:
    United Kingdom, Company & Commercial, Insolvency & Restructuring, Taylor Wessing, Coronavirus
    Authors:
    Amy Patterson , Nick Moser , Stephen O'Grady
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    What not to miss out when you are pursuing a fraudulent trading claim
    2018-02-06

    The Facts

    A liquidator applied for permission to amend his claim for fraudulent trading. The claim against the respondents related to purported defrauding of HMRC for non-payment of VAT.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Taylor Wessing
    Authors:
    Neil Smyth
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    Requirements of a company's articles of association and the limits of the Duomatic principle
    2017-10-03

    Key Points

    • Statutory powers are to be exercised in accordance with a company’s articles of association
    • The Duomatic principle cannot simply be used as a bandage to cure a company’s procedural errors

    The Facts

    This appeal considered whether the sole director of a company, whose articles required two directors for its board meeting to be quorate, could validly appoint administrators under paragraph 22 Schedule B1 of the Insolvency Act 1986.

    Filed under:
    United Kingdom, Company & Commercial, Insolvency & Restructuring, Litigation, Taylor Wessing, Articles of association, Insolvency Act 1986 (UK), Court of Appeal of England & Wales
    Authors:
    Katherine Hudson
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    UK court sanctions Amigo's scheme that allows for two alternative outcomes
    2022-07-07

    The court sanctioned one of two potential schemes of arrangement for Amigo Loans Ltd (Amigo) and approved a plan that provided for two possible outcomes.

    Background

    Amigo provided guarantor loans to customers with poor credit scores. Amigo owed customers and the Financial Ombudsman Service £375 million for customer complaints and was insolvent.

    Filed under:
    United Kingdom, Banking, Insolvency & Restructuring, Litigation, Trade & Customs, Taylor Wessing, Financial Conduct Authority (UK)
    Authors:
    Kate Hamblin
    Location:
    United Kingdom
    Firm:
    Taylor Wessing

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