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    Can HMRC use winding up petitions to enforce disputed tax assessments?
    2015-02-10

    Key Point

    The Court of Appeal has overturned a first instance decision (discussed in our April 2014 Update) that the Companies Court should not normally make an order upon a winding up petition based on tax assessments that are under appeal.

    The Facts

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Tax, Taylor Wessing, HM Revenue and Customs (UK)
    Authors:
    Brian Cain
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    Can a trustee in bankruptcy force a bankrupt to cash in pension policies?
    2015-02-10

    Key point

    Pensions in payment were within the ambit of section 310(7) of the Insolvency Act 1986 (the "Act"), but pensions not in payment were not payments to which a bankrupt was “entitled” as the right to draw had not been excerised. The court therefore refused to make an income payments order ("IPO").

    The Facts

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Taylor Wessing, Insolvency Act 1986 (UK)
    Authors:
    Negeen Arasteh
    Location:
    United Kingdom
    Firm:
    Taylor Wessing
    Fraud/iniquity exception applied to displace privilege where evidence of transaction defrauding creditors
    2015-02-11

    In a recent decision, the High Court held that legal advice taken in relation to certain transactions was not protected by privilege, as there was prima facie evidence that the purpose of the advice was to structure the transactions in a way that avoided the client’s liability to pay local authority care charges and/or as a transaction defrauding creditors: London Borough of Brent v Kane [2014] EWHC 4564 (Ch).

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Herbert Smith Freehills LLP, Fraud, High Court of Justice (England & Wales)
    Authors:
    Andrew Cooke , Maura McIntosh
    Location:
    United Kingdom
    Firm:
    Herbert Smith Freehills LLP
    "Copenship" insolvency, February 2015
    2015-02-12

    4 February 2015 saw Copenship A/S, a significant charterer of bulk vessels, and its subsidiary Copenship Bunkers A/S, file for bankruptcy in the Copenhagen Maritime and Commercial Court.

    The bankruptcy of Copenship marks the latest in a series of recent high-profile shipping insolvencies, and with no significant improvement to the bulk market in sight there may well be more to come.

    Filed under:
    United Kingdom, Insolvency & Restructuring, HFW
    Authors:
    Steven Paull , David Morriss , Noel Campbell
    Location:
    United Kingdom
    Firm:
    HFW
    Towergate, the insurance broker, in crunch talks – do any regulatory issues arise?
    2015-02-01

    The Financial Times has reported that Towergate, a loss making insurance broker with debts of up to £1bn, may be about to breach the terms of its loans. According to these reports, a paymentis due to Towergate’s secured creditors on Monday, 2nd February 2015, and another is due to its unsecured creditors two weeks later. These payments are reported to be worth about £30m. Towergate’s board is said to be weighing up rival restructuring bids this weekend, in an effort to save the business.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Cooley LLP
    Location:
    United Kingdom
    Firm:
    Cooley LLP
    Retention of title
    2015-02-02

    Protecting your business from your customer’s insolvency

    In the second article in our series on risk and opportunity in the fashion retail sector, Rob Russell and Peter Manley assess one of the most prominent areas of risk for suppliers − the insolvency of a trade customer/ retailer.

    Filed under:
    United Kingdom, Company & Commercial, Insolvency & Restructuring, DLA Piper, Retail
    Authors:
    Robert Russell , Peter Manley
    Location:
    United Kingdom
    Firm:
    DLA Piper
    Bankruptcy creditor petitioner limit
    2015-02-03

    On 15 January 2015, it was announced that the bankruptcy creditor petition limit will be increased from £750 to £5,000 following a consultation into insolvency proceedings.

    Business Minister, Jo Swinson said:

    Filed under:
    United Kingdom, Insolvency & Restructuring, Eversheds Sutherland (International) LLP
    Authors:
    Lindsey Caddy
    Location:
    United Kingdom
    Firm:
    Eversheds Sutherland (International) LLP
    Receivers appointment based on borrower’s mental incapacity valid even if capacity regained prior to the appointment
    2015-02-03

    In Graves v Capital Home Loans Ltd [2014] EWCA Civ 1297, it was held that the appointment of Law of Property Act Receivers by a mortgagee because the borrower lacked the mental capacity to manage his financial affairs was valid even if the borrower was mentally fit by the time of the appointment. It was further held that the treatment of the borrower by the lender in such circumstances did not give rise to an unfair relationship under ss 140A and 140B of the Consumer Credit Act 1974 (CCA 1974).

    Background

    Filed under:
    United Kingdom, Banking, Insolvency & Restructuring, Litigation, Eversheds Sutherland (International) LLP, Debtor, Consumer Credit Act 1974 (UK)
    Authors:
    Lindsey Caddy
    Location:
    United Kingdom
    Firm:
    Eversheds Sutherland (International) LLP
    Subrogation and set off of unliquidated claims
    2015-02-03

    In Spencer Day v Tiuta International Ltd and other [2014] EWCA Civ 1246, the Court held that a creditor who relies on subrogation is still a secured creditor, and therefore cannot be subject to a set off claim for unliquidated damages as per Natwest v Skelton (1993).

    Background

    Filed under:
    United Kingdom, Banking, Insolvency & Restructuring, Litigation, Real Estate, Eversheds Sutherland (International) LLP
    Authors:
    Lindsey Caddy
    Location:
    United Kingdom
    Firm:
    Eversheds Sutherland (International) LLP
    Recovery and resolution of central clearing counterparties: AIMA's proposals
    2015-02-04

    Restructuring & Insolvency
    United Kingdom
    Recovery and Resolution of Central Clearing Counterparties: AIMA’s Proposals

    Filed under:
    United Kingdom, Insolvency & Restructuring, Baker McKenzie
    Location:
    United Kingdom
    Firm:
    Baker McKenzie

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