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    Distinguishing Walsh v Lonsdale: When a Guarantor is not Liable for Non-Domestic Rates
    2019-05-30

    Judgment of Kerr J. in Stockport Metropolitan Borough Council v Punj Lloyd Limited [2018] EWHC 3776

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Real Estate, Gatehouse Chambers
    Authors:
    Andy Creer
    Location:
    United Kingdom
    Firm:
    Gatehouse Chambers
    Quel est l’impact de la faillite sur les données personnelles ?
    2019-06-03

    L’affaire Cambridge Analytica aura au moins permis de faire progresser le droit : un tribunal anglais estime que l’administrateur d’une société n’est pas, en règle, coresponsable de traitement avec la société dont il a la charge, et que la liquidation n’y change rien.

    Cambridge Analytica ?

    L’affaire Cambridge Analytica (autrement appelée affaire Facebook) fut, en 2018, un scandale mondial.

    Filed under:
    United Kingdom, Banking, Insolvency & Restructuring, Internet & Social Media, IT & Data Protection, Litigation, Ulys
    Authors:
    Etienne Wery , Thierry Léonard
    Location:
    United Kingdom
    Firm:
    Ulys
    The value in NAV facilities
    2019-06-05

    Asset-backed or net asset value (NAV) facilities as a feature of the fund finance landscape are not new, but their prevalence and uses have increased over the last five years in particular.

    Filed under:
    United Kingdom, Banking, Capital Markets, Corporate Finance/M&A, Insolvency & Restructuring, Travers Smith LLP, Private equity
    Location:
    United Kingdom
    Firm:
    Travers Smith LLP
    UK Government Proposes Preferential Status for Certain Taxes in Insolvencies
    2019-06-05

    The U.K. government is proposing to reintroduce preferential status to certain taxes in U.K. insolvencies beginning 6 April 2020. If enacted:

    • certain taxes owed to HM Revenue & Customs (HMRC) would rank ahead of floating charges in U.K. insolvencies;
    • the legislation would be retroactive, applying to such tax liabilities incurred at any time prior to insolvency; and
    • it is likely to have a significant impact on asset-based loans (ABLs) involving U.K. obligors.

    Introduction

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Skadden Arps Slate Meagher & Flom LLP, Due diligence, HM Revenue and Customs (UK)
    Authors:
    Seth E. Jacobson , Dominic McCahill , Clive J. Wells , David M. Wagener
    Location:
    United Kingdom
    Firm:
    Skadden Arps Slate Meagher & Flom LLP
    High Court clarifies duties owed by receivers to borrowers
    2019-06-07

    A recent judgment has clarified the duty of receivers when selling secured property to a company connected to a creditor.

    Background

    The claimant alleged that the receivers, appointed on behalf of, and selling to a party connected to the creditor, had acted in bad faith. They had placed themselves in a position of conflict and had engaged in self-dealing. As well as dealing with this issue, the court also assessed where the burden of proof lies when allegations of failing to act in good faith are raised.

    Held

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Taylor Wessing, High Court of Justice (England & Wales)
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    A rare, reported case of fraudulent trading
    2019-06-11

    Pantiles Investments Limited & Anor v Winckler [2019] EWHC 1298 (Ch)

    Background

    The Liquidator of the Pantiles Investments Limited (Company) brought a claim (among others) for fraudulent trading against its former director, Ms Winckler. The claim related to a property transaction involving Ms Winkler, an associate (Mr Goldbart) and the Company. In summary, the transaction was as follows:

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Tax, Womble Bond Dickinson (UK) LLP, HM Revenue and Customs (UK), High Court of Justice (England & Wales)
    Authors:
    Fintan Wolohan
    Location:
    United Kingdom
    Firm:
    Womble Bond Dickinson (UK) LLP
    Managing supply chain risk in franchise systems - proposed changes to insolvency regime
    2019-06-11

    Introduction

    Failures rates in franchising are typically much lower than non-franchised start-ups. However, the latest British Franchise Association/NatWest survey of the UK franchising sector cites franchisee underperformance as one of the three key concerns of franchisors, and franchise businesses are of course not immune from the economic headwinds and technological changes which are affecting various sectors.

    Filed under:
    United Kingdom, Franchising, Insolvency & Restructuring, Fieldfisher, Brexit
    Authors:
    Gordon Drakes
    Location:
    United Kingdom
    Firm:
    Fieldfisher
    Liquidation trumps conditional garnishee order
    2019-06-12

    A creditor who has a monetary judgment against a debtor (“the judgment debtor”) can obtain an order from the Court directing that an identified third-party (“the garnishee”) who owes money to the judgment debtor instead pay the money it owes to the judgment creditor, in full/ partial discharge of the judgment debt.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, AMOSS LLP, Debtor
    Authors:
    Gavin Simons
    Location:
    United Kingdom
    Firm:
    AMOSS LLP
    Reintroduction of HMRC as a preferential creditor
    2019-06-18

    Introduction The UK Government has announced that it will be introducing legislation under which the UK tax authorities1 will move up the creditor hierarchy in English insolvency proceedings2 in respect of certain taxes paid by

    Filed under:
    United Kingdom, Employment & Labor, Insolvency & Restructuring, Tax, Mayer Brown, HM Revenue and Customs (UK)
    Authors:
    Devi Shah , Alexandra Wood
    Location:
    United Kingdom
    Firm:
    Mayer Brown
    How to limit stress when your pension plan's employer is in distress
    2019-06-20

    Insolvency may seem an unlikely scenario for your pension plan's employer today and for the foreseeable future but the Pension Protection Fund (PPF) has recently published guidance recommending that defined benefit pension plan trustees should make contingency plans for employer insolvency "as with any sensible business continuity or disaster recovery planning".

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Tax, Womble Bond Dickinson (UK) LLP, HM Revenue and Customs (UK), Pension Protection Fund
    Authors:
    Jill McCartney , Ami-Jayne Browning
    Location:
    United Kingdom
    Firm:
    Womble Bond Dickinson (UK) LLP

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