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    Airline Insolvency Review
    2019-07-05

    UK taxpayers paid over £60 million to repatriate around 110,000 passengers stranded abroad following the failure of Monarch in October 2017. The UK Government commissioned the Airline Insolvency Review to assess the existing protections available to passengers in the event of a future airline insolvency and make recommendations to ensure taxpayers no longer foot the repatriation bill. The review has now published its final report. It remains to be seen which of the recommendations (if any) will be implemented but some of them have the potential for far reaching changes in the sector.

    Filed under:
    United Kingdom, Aviation, Insolvency & Restructuring, Herbert Smith Freehills LLP, Civil Aviation Authority (UK), Consumer Credit Act 1974 (UK)
    Authors:
    Kevin Pullen , John Chetwood , John Whiteoak , Rex Rosales , Kristen Roberts , Neil Blake , Kim Dietzel , Robert Moore
    Location:
    United Kingdom
    Firm:
    Herbert Smith Freehills LLP
    Renting out your flat via Airbnb
    2019-07-10

    If you own a flat, it may be tempting to rent it out whilst you are on holiday or for longer, to earn some extra income. However, a recent court case held that renting a flat out on Airbnb breached the tenant’s lease.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Real Estate, Herrington Carmichael LLP, Airbnb
    Authors:
    Leanne Wood
    Location:
    United Kingdom
    Firm:
    Herrington Carmichael LLP
    Draft Finance Bill published: HMRC preferential status on insolvency confirmed
    2019-07-11

    Today the Government published draft provisions for inclusion in the Finance Bill which will amend the Insolvency Act 1986 and grant HMRC preferential status on insolvency. A status that was removed in 2003 but which will be re-instated (in part) from 6 April 2020.

    Despite huge concern from the lending market, voiced in responses to the Government’s consultation on this measure, the only material change we can see is confirmation that preferential status will not apply to insolvency proceedings commenced before 6 April 2020.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Squire Patton Boggs, HM Revenue and Customs (UK)
    Authors:
    Rachael Markham , John Alderton
    Location:
    United Kingdom
    Firm:
    Squire Patton Boggs
    HMRC’s new “secondary preferential” status - draft legislation published
    2019-07-12

    Back in March, we highlighted the launch of a consultation following the UK government’s proposal to introduce a new “secondary preferential” status for HMRC. Further details of the proposal can be found here : HMRC launches consultation on new “secondary preferential” status.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Brodies LLP, HM Revenue and Customs (UK)
    Authors:
    Amy McVey
    Location:
    United Kingdom
    Firm:
    Brodies LLP
    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
    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

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